Mercury Corporation issued 8,000 shares of no-par common stock for $20 per share. Mercury also issued 1,200 shares of $30 par, 6 percent noncumulative preferred stock at $40 per share. Required a.Record these events in a horizontal statements model. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element was not affected by the event. 1.Record the issue of common stock. 2.Record the issue of preferred stock