When companies offer new equity security issues, they publicize the offerings in the financial press and on Internet sites. Assume following were among the equity offerings reported in December 2018: New Securities sues Equity American Materials Tranafer Corporation (AMTC)-7.5 million common shares, 0.001 par, priced at $14.708 each through underwriters led by Second Tennessee Bank N.A. and Morgan, Dunavant Co., according to a syndicate official Proactive Solutions Inc. (PSI)-offering of 9 million common shares, $0.01 par, was priced at $16.40 a share via lead manager Stanley Brothers, Inc., according to a syndicate official. Required: Prepare the appropriate journal entries to record the sale of both issues to underwriters. Ignore share issue costs. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round your intermediate calculations. Enter your answers in whole dollars.) View transaction ist Journal entry worksheet Record the issuance of the AMTC stock. Journal entry worksheet Record the issuance of the PSI stock