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. Mar. 1 Issued 1,180 shares of preferred stock for cash at $57 per share. May 1 Issued 114,000 shares of common stock for cash at $8 per share. Sept. 1 Issued 4,800 shares of common stock for cash at $4 per share. Nov. 1 Issued 2,800 shares of preferred stock for cash at $55 per share. Journalize the transactions. (Record journal entries in the order presented in the problem. 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 O for the amounts.) Date Account Titles and Explanation Debit Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part.) Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock e Textbook and Media List of Accounts Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2022. MARTINEZ CORP. Partial Balance Sheet