Sage Hill Inc. issues 9,000 shares of $100 par value preferred stock for cash at $119 per share. Prepare a tabular summary to record the issuance of the preferred stock. Include margin explanations for the changes in revenues and expenses. Include margin explanations for the changes in revenues and expenses. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash Liabilities Paid-in-Capital Preferred Stock + Pd. in-Cap. preferred