Mercury Corporation issued 7,500 shares of no-par common stock for $10 per share. Mercury also issued 4,300 shares of $55 par, 5 percent noncumulative preferred stock at $65 per share. Required Record the transactions in a horizontal statements model. Note: In the Statement of Cash Flows column, indicate whether the item is an operating activity (OA), Investing activity (IA), or financing activity (FA). Not all cells require input. MERCURY CORPORATION Horizontal Statements Model Balance Sheet Income Statement Assets Stockholders' Equity Event Preferred Cash Stock Common Stock Paid In Capital in Revenue Expense Net Income Statement of Cash Flows Excess 1-Issue of CS 2-Issue of PS