Whispering Winds Corporation is authorized to issue both preferred and common stock. The par value of the preferred is $50. During the first year of operations, the company had the following events and transactions pertaining to its preferred stock. Feb. 1 Issued 21,000 shares for cash at $57 per share. July 1 Issued 13,000 shares for cash at $61 per share. (a). (b) Post to the stockholders' equity accounts. (Post entries in the order of journal entries presented in the previous part.)