Jan. 10 Issued 84,500 shares for cash at $6 per share. Issued 5,000 shares to attorneys in payment of a bill for $35,300 for services rendered in helping the company to incorporate Mar. 1 July 1 Issued 32,200 shares for cash at $8 per share. Sept. 1 Issued 63,700 shares for cash at $10 per share. Prepare the journal entries for these transactions, assuming that the common stock has a par value of $4 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 10 Cash 507000 Common Stock 338000 Paid-in Capital in Excess of Par - Common Stock 169000 Mar. 1