Whispering winds Corp. wes organized on January 1, 2017. It suthorized to sue 21,900 shares of 7%, $51 par value preferred stock and 466,000 shares of no par common stock with a stated value of super share. The following stock transactions were completed during the first year. Tasul 73,000 al con luck for cash share Mensur 1 260 shares of luck fost al $56 ver este May 1 Issue 118,000 shares of om suck for cash $6 per share Sept. 1 Issued 5.500 shares of common stock for cash $7 pershire Nuv. 1 Issued 3,600 shares of preferred stuck for cash at $51 per share. Taumalor the transactions. (Recand journal entries in the ander presented in the wallem. Credit account titles are automatically indented when amunt is entered. Do norindent manually. Il no entry is required, select "No Forry for the crown tries and enterolo the arms Account Thiles and Fxplanation Debit Date SHOW UST UP ACCOUNTS LINK TO TEXT LINK TO TEXT VIDEO SIMILAR PROBLEM 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 Paid-in Capital in Excess of Stated Value-Common Stock SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2017. WHISPERING WINDS CORP. Partial Balance Sheet