what is the paid in capital in excess of stated value-common stock for both Jan 10 and July 1?

During its first year of operations, Swifty Corporation had these transactions pertaining to its common stock. Jan. 10 Issued 38,000 shares for cash at $7 per share. July 1 Issued 69,500 shares for cash at $10 per share. Journalize the transactions, assuming that the common stock has a par value of $7 per share. (Record joumal entries in the order presented in the problem. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) rnalize the transactions, assuming that the common stock is no-par with a stated value of $2 per share. (Record journal entries in order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no y is required, select "No Entry" for the account tities and enter O for the amounts.)