Ok oces Mercury Corporation issued 8,000 shares of no-par common stock for $10 per share. Mercury also issued 1,800 shares of $60 par, 5 percent noncumulative preferred stock at $70 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 Assets Balance Sheet Stockholders' Equity Income Statement Event Cash Preferred Stock Common Stock Paid In Capital in Excess Revenue Expense Net Income Statement of Cash Flows 1-Issue of CS 2-Issue of PS