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 $57,000 and declared no dividends; the following selected transactions occurred in the order given: a. Issued 190,000 shares of the common stock at $22 cash per share. b. Reacquired 4,900 shares at $23 cash per share to use as stock incentives for senior management. 2. Prepare journal entries to record each transaction. (If no entry is required for o tronsoction/event, select "No Journal Entry Required" in the first account field.)