Whispering Winds Corp. was organized on January 1. 2025. It is authorized to issue 21,800 shares of 7% $50 par value preferred stock and 466,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan 10 Mar May I Sept 1 1 Nov 1 Issued 73,000 shares of common stock for cash at $7 per share Isuf 11,800 shares of preferred stock for cash at $54 per share Issued 118,000 shares of common stock for cash at $9 per share. Issued 5,600 shares of common stock for cash at $8 per share Issued 3,600 shares of preferred stock for cash at $57 per share Journalize the transactions. (Record joumal 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 eTextbook and Media List of Accounts: I Debit Credit 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-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock eTextbook and Media List of Accounts provide descriptive Information) eTextbook and Media List of Accounts WHISPERING WINDS CORP Partial Balance Sheet