shares of $$4$ par value common stock. During the first month, B $-$ Cell completed the following transactions:

$($Click the icon to view the transactions.$)$

Read the requirements.

Requirement $1.$ Record the transactions in the general journal. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

Oct. $2$: Issued $20,000$ shares of common stock for a building with a market value of $$150,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Oct$.2],[,,,],[,,,],[,,,],[,,,]]$

Oct. $6$: Issued $650$ shares of preferred stock for $$160$ per share.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Oct$.6],[,,,],[,,,],[,,,],[,,,]]$

Oct. $9$: Issued $18,000$ shares of common stock for cash of $$90,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Oct$.9,,,]]$

More info

$\backslash$table$[[$Oct$.2,$Issued $20,000$ shares of common stock for a building with a market value of $$150,000.],[$Oct$.6,$Issued $650$ shares of preferred stock for $$160$ per share.$],[$Oct$.9,$Issued $18,000$ shares of common stock for cash of $$90,000.],[$Oct$.10,\backslash$table$[[$Declared a $$13,000$ cash dividend for stockholders of record on Oct. $20.$ Use a separate$],[$Dividends Payable account for preferred and common stock.$],[$Paid the cash dividend.$]]],[$Oct$.25$ Assume B $-$ Cell's net income for the month was $$92,000.,]]$

Requirements

Record the transactions in the general journal.

Prepare the stockholders' equity section of $B-$ Cell's balance sheet at October $31,2024.$ Assume B$-$Cell's net income for the month was $$92,000.($Assume all temporary accounts have been closed prior to preparing the stockholders' equity section of the balance sheet.$)$