On May 10, a company issued for cash 1,400 shares of no-par common stock (with a stated value of $5) at $15, and on May 15, it issued for cash 1,000 shares of $18 par preferred stock at $59.

Journalize the entries for May 10 and 15, assuming that the common stock is to be credited with the stated value. If an amount box does not require an entry, leave it blank.

May 10	CashCommon StockPaid-In Capital in Excess of Stated Value-Common StockPreferred StockTreasury Stock	- Select -	- Select -
	CashCommon StockPreferred StockRetained EarningsTreasury Stock	- Select -	- Select -
	CashPaid-In Capital in Excess of Stated Value-Common StockPaid-In Capital in Excess of Stated Value-Preferred StockPreferred StockTreasury Stock	- Select -	- Select -
May 15	CashPaid-In Capital in Excess of Par-Preferred StockPreferred StockRetained EarningsTreasury Stock	- Select -	- Select -
	Common StockPaid-In Capital in Excess of Par-Common StockPreferred StockRetained EarningsTreasury Stock	- Select -	- Select -
	CashCommon StockPaid-In Capital in Excess of Par-Common StockPaid-In Capital in Excess of Par-Preferred StockTreasury Stock	- Select -	- Select -