Martinez Corp. was organized on January 1, 2022. It is authorized to issue 23,000 shares of 5%, $50 par value preferred stock and 458,000 shares of no-par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year. Jan 10 Issued 69,000 shares of common stock for cash at $5 per share. Issued 1,180 shares of preferred stock for cash at $57 per share. Issued 114,000 shares of common stock for cash at $8 per share. Mar 1 May 1 Sept. 1 Nov. 1 Issued 2,800 shares of preferred stock for cash at $55 per share. Issued 4,800 shares of common stock for cash at $4 per share. (a) Prepare a tabular summary to record the transactions. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash Jan. 10 $ Mar. 1 May 1 Sept. 1 Nov. 1 Total PIC in Exce + Common Stock Value $