Ocean View Properties, reported the following account balances on January 1. The company entered into the following transactions during the year. January 15 Issued 23,000 sharen of $1 par cormon stook for $66,000 canh. January 31 colleoted $3,000 from customorb on account. February 15 heacquired 3,160 ahares of $1 par coemon stock into treasury for $34,760 oash. March 15 Reissued 2,160 ahares of treanury stock for $25,760 cash. Augunt 15 keissued 600 shares of treasury stoek for $4,600cash. september 15 Deelared (but did not yet pay) a $1 eash dividend on each outstanding share of common stoek. october 1 rnsued 100,10 -year, $1,090 bonde, at a quoted bond price of 101. october 3 Wrote off a $1,500 balance due from a customer who wont bankrupt. Decomber 29 Recorded $246,000 of aervice revenue, all of which yas collected in eaah. Decenber 30 Paid $216,000 cash for thin year' " wages through Decenber 31. (Ygnore payroll taxes and payroll deduetione.) December 31 Calculated $10,000 of depreeiation for the year to be recorded. (Ignore accrual adjuntmenta for interen and income taxell.) Journal entry worksheet 234567813 Issued 13,000 shares of $1 par common stock for $66,000 cash. Record the transaction. Note: Enter debits before credits. Prev Calculate the Debt to Assets Ratio and analyze the impact of the Debt to Assets Ratio. (Round your answer to 2 d places.)