Prepare the necessary journal entry for each of the following transactions for Sheffield Corporation. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually.) (a) Issued 2,200 shares of its $10 par value common stock for $20 per share. (b) Issued 5,300 shares of its stock for land advertised for sale at $91,500. Sheffield's stock is currently actively traded at a market price of $17 per share