On May 1. Laramie Corporation incorporated and authorized 184,000 preferred shares and an unlimited number of common shares. On May 2, Laramie issued 1,800 common shares for $15 per share. On June 15, it issued an additional 1,100 common shares for $17 per share. On November 1. Laramie issued 180 preferred shares for $28 per share. On December 15 , it issued an additional 180 preferred shares for $34 per share. Record the share transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Indicate how many shares are authorized and how many are issued at the end of the year for the (1) preferred shares and (2) commonshares