Marin Inc. issues 8,800 shares of $109 par value preferred stock for cash at $113 per share. Prepare a tabular summary to record the issuance of the preferred stock. If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets = Liabilities Stockholders' Equity Paid-in-Capital + Preferred Stock + Pd. in-Cap. preferred + Revenue Retained Earnings - Expense - Cash Dividend May 10