Required information [The following information applies to the questions displayed below] Global Marine obtained a charter from the state in January that authorized 1,000,000 shares of common stock, $5 par value. During the first year, the company earned $460,000 of net income and declared no dividends; the following selected transactions occurred in the order given: a. Issued 100,000 shares of the common stock at $61 cash per share, b. Reacquired 31,000 shares at $56 cash per share. c. Relssued 13,000 shares from treasury for $57 per share. d. Reissued 13,000 shares from treasury for $55 per share Prepare journal entries to record each transaction. (if no entry is required for a ansaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet 4 Record the issuance of 100,000 shares of common stock with a $5 par value for a price of $61 per share. Nata: Enter debits before credits