Newly formed S\&J Iron Corporation has 148,000 shares of $4 par common stock authorized. On March 1, Year 1, S\&J Iron issued 9,000 shares of the stock for $10 per share. On May 2, the company issued an additional 19,500 shares for $20 per share. S\&J Iron was not affected by other events during Year 1 . Required a. Record the transactions in a horizontal statements model. b. Determine the amount S\&J Iron would report for common stock on the December 31, Year 1, balance sheet. c. Determine the amount S\&J Iron would report for paid-in capital in excess of par. d. What is the total amount of capital contributed by the owners? e. What amount of total assets would S\&J Iron report on the December 31 , Year 1 , balance sheet? Complete this question by entering your answers in the tabs below. b. Determine the amount S\&J Iron would report for common stock on the December 31, Year 1, balance sheet. c. Determine the amount SJ Iron would report for paid-in capital in excess of par. d. What is the total amount of capital contributed by the owners? e. What amount of total assets would S\&U Iron report on the December 31 , Year 1 , balance sheet