Required information [The following information applies to the questions displayed below.) Incentive Corporation was authorized to issue 12,000 shares of common stock, each with a $2 par value. During its first year, the following selected transactions were completed: a. Issued 6,100 shares of common stock for cash at $21 per share. b. Issued 2,100 shares of common stock for cash at $24 per share. Required: 1. Complete the table below, indicating the account, amount, and direction of the effect for the above transactions. (Enter any decreases to account balances with a minus sign.) Assets = Liabilities Stockholders' Equity a. Cash 107,100] = + Common Stock a. = b. Cash = + Additional Paid-In Capital, Common Stock + Common Stock + Additional Paid-In Capital, Common Stock b. =