Whitten Corporation was organized on January 1, 2012. It is authorized to issue 23,500 shares of 6%, $50 par value preferred stock and 504,500 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 83,500 shares of common stock for cash at $7 per share. Mar. 1 Issued 12,200 shares of preferred stock for cash at $58 per share. May 1 Issued 124,300 shares of common stock for cash at $6 per share. Sept. 1 Issued 5,200 shares of common stock for cash at $9 per share. Nov. 1 Issued 3,700 shares of preferred stock for cash at $55 per share. Journalize the transactions