On April 1, 9,000 shares of $6 par common stock were issued at $24, and on April 7, 3,000 shares of $60 par preferred stock were issued at $106. Journalize the entries for April 1 and 7. If an amount box does not require an entry, leave it blank or enter "0". Apr. 1 Cash Common Stock Paid-In Capital in Excess of Par-Common Stock Apr. 7 Cash Preferred Stock Paid-In Capital in Excess of Par-Preferred Stock 216,000 5,400 318,000 180,000