Problem 11-01A (Part Level Submission) Blue Spruce Corp. was organized on January 1, 2022. It is authorized to issue 20,700 shares of 5%, $51 par value preferred stock and 473,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 66,100 shares of common stock for cash at $5 per share. Ma. Issued 1,175 shares of preferred stock for cash at $56 per share. May 1 Issued 121,500 shares of common stock for cash at $5 per share. Sept. Issued 6,300 shares of common stock for cash at $9 per share. Now. Issued 4,300 shares of preferred stock for cash at $58 per share. (a) Your answer is correct. Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanati Deba Credit Tan. 10 Cash 230500 198300 132200 tar.1 Common Stock Paid-in Capital in Excess of Stated Value-Com e-comma Cash C S5800 | Preferred Stock JUL Paid in Capital in Excess of Par Value-Preferred referred 0750 Common Stock Paid in Capital in Excess of States cess of Stated Value Commor 0925 S875 2000 Common Stock Capital in Excess of Stated Value-Commor Now I Cash Preferred Stock Paid in Cap c ess of Paralue-fred Si Your answer is partially correct. Try again. Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2022. BLUE SPRUCE CORP. Partial Balance Sheet December 31, 2022 Stockholders' Equity sity Paid-in Capital Capital Stock Additional Paid-in Capital Total Paid-in Capital Total Stockholders' Equity SHOW LIST OF ACCOUNTS LINK TO TEXT