Problem 13-4 Ostrowski Corporation issued common stock (par value $4.50) for $16 per share. Ostrowski credited the Additional Paid in Capital-Common Stock account for $94,300. How many shares were issued? Problem 13-5 Bowman, Inc. had the following transactions with respect to its common and preferred stock: February 1 Sold 200,000 share of $10 par value common stock for $25 per share. June 20 Sold 2,500 shares of $1 par value preferred stock at $15 per share. August 14 Repurchased 40,000 shares of the common stock at $30 per share. Prepare the journal entries