Record the transactions in a horizontal statements model, In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or finai activity (EA). If an element was not affected by the event, leave the cell blank. Newly formed S\&J Iron Corporation has 126,000 shares of $3 par common stock authorized. On March 1, Year 1, S & J Iron issued 9,000 shares of the stock for $12 per share. On May 2, the company issued an additional 19,000 shares for $21 per share. S\&J Iron was not affected by other events during Year 1. Required a. Record the transactions in a horizontal statements model. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing octivity (FA). If an element was not affected by the event, leave the cell blank. b. Determine the amount S\&J Iron would report for common stock on the December 31, Year 1, balance sheet. c. Determine the amount S\&J Iron would report for paid-in capital in excess of par. d. What is the total amount of capital contributed by the owners? e. What amount of total assets would S\&J Iron report on the December 31 , Year 1, balance sheet? Complete this question by entering your answers in the tabs below. b. Determine the amount S\&J Iron would report for common stock on the December 31, Year 1 , balance sheet. c. Determine the amount S\&J Iron would report for paid-in capital in excess of par. d. What is the total amount of capital contributed by the owners? e. What amount of total assets would S\&J Iron report on the December 31, Year 1, balance sheet