please follow the format.

Rockaway Corporation was organized this year to operate a financial consulting business. The charter authorized the following stock, common stock, \$14 par value, 12,400 shares authorized. During the year, the following selected transactions were completed: a. Sold 6,100 shares of common stock for cash at $28 per share. b. Sold 1,300 shares of common stock for cash at $33 per share. c. At year-end, the company reported net income of $7,500. No dividends were declared. Required: 1. Prepare the journal entries required to record the sale of common stock in (a) and (b) Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 2 Sold 6,100 shares of common stock for cash at $28 per share. Note: Enter debits before credits. Journal entry worksheet Sold 1,300 shares of common stock for cash at $33 per share. Note: Enter debits before credits