Whyville Corporation obtained its charter from the state in January that authorized 500,000 shares of common stock, $1 par value. During the first year, the company earned $67,000 and declared no dividends; the following selected transactions occurred in the order given: a. Issued 290,000 shares of the common stock at $32 cash per share. b. Reacquired 5,900 shares at $33 cash per share to use as stock incentives for senior management. equired: Indicate the account, amount, and direction of the effect for the above transactions. (Enter any decreases to Assets, Liabilities anc tockholders' Equity with a minus sign.)