Sheffield Corp, was organized on Anuary 1, 2022. It is authorized to issue 21,300 shares of 7%. $53 par value preferred stock and 465.000 shares of no par common stock with a stated value of $2 per share. The following stock transactions were completed during the first year Jan Mar May Sept Nov 10 1 1 1 1 Issued 72500 shares of common stock for cash at 55 per share Issued 1,250 shares of preferred stock for cash at $56 per share. Issued 117,500 shares of common stock for cash at $6 per share. Issued 5,500 shares of common stock for cash at 59 per share. Issued 3,500 shares of preferred stock for cash at $0 per share Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically Indented when amount is entered. Do not indent manually. I no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Debit Credit Date Account Titles and Explanation Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2022 SHEFFIELD CORP. Partial Balance Sheet $