PE 13-2B Entries for issuing stock On January 22, Micah Corporation issued for cash 125,000 shares of no-par common stock at \$6. On February 14, Micah Corporation issued at par value 32,000- shares of preferred 2% stock, $80 par for cash. On August 30 , Micah Corporation issued for cash 7,000 shares of preferred 2% stock, $80 par at $94. Journalize the entries to record the January 22, February 14, and August 30 transactions