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During its first year of operations, Harlan Corporation had the following transactions pertaining to its common stock. (List multiple debit/credit entries in descending order of amount.) Jan. 10 Issued 70,000 shares for cash at $5 per share. July 1 Issued 40,000 shares for cash at $7 per share. Journalize the transactions, assuming that the common stock has a par value of $ Date Description/Account Jan. 10 July 1 Journalize the transactions, assuming that the common stock is n $1 per share. (List multiple debit/credit entries in descending or Date Description/Account Jan. 10 July 1