Whispering Winds Corp. was organized on January 1, 2022. It is authorized to issue 21,800 shares of 7%, $51 par value preferred stock and 466,000 shares of noppar common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Mar. 1 May 1 Sept. 1 Nov. 1 Issued 73,000 shares of common stock for cash at $6 per share. Issued 1,260 shares of preferred stock for cash at $56 per share. Issued 118,000 shares of common stock for cash at $6 per share. Issued 5,600 shares of common stock for cash at $7 per share. Issued 3,600 shares of preferred stock for cash at $54 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.) Date Account Titles and Explanation Jan. 10 v Cash Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Mar. 1 v Cash May 1 v Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Cash Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Sept. 1 Cash Debit Credit 438000 70560 708000 39200 219000 219000 64260 6300 354000 354000 Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part.) Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock