Swifty Corporation was organized on January 1, 2025. It is authorized to issue 19,700 shares of 7%, $50 par value preferred stock and 471,000 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Jan. 10 Mar. 1 May 1 Sept. 1 Issued 65,100 shares of common stock for cash at $5 per share. Issued 11,700 shares of preferred stock for cash at $54 per share. Issued 120,500 shares of common stock for cash at $7 per share. Issued 6,100 shares of common stock for cash at $6 per share. Nov. 1 Issued 4,100 shares of preferred stock for cash at $57 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. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation > Debit Credit