Cell Wireless needed additional capital to expand, so the business incorporated. The charter from the state of Georgia authorizes Cell to 200,000 shares of no-par common stock. Cell completed the following transactions: Jan 2 Jan 6 Issued 21,000 shares of common stock for equipment with a market value of $140,000 Issued 6000 shares of common stock to acquire a patent with a market value of $30,000 Issued 11,000 shares of common stock for cash of $66,000 Jan 9 DA TE ACCOUNTS AND EXPLANATIONS POST. REF. DEBIT CREDIT Which of the transactions would be recorded differently if Cell's common stock had a $2 par value? Record the journal entries for those transactions. POST. REF. DATE ACCOUNTS AND EXPLANATIONS DEBIT | CREDIT Dearborn Manufacturing Co., completed the following transactions during 2012. Record the transactions in Dearborn's general journal Jan 16 Feb 15 Jun 10 Declared a $0.55 per share dividend on the 90,000 shares of common stock outstanding The date of record is January 31, and the payment due date is February 15 Paid the cash dividends Split common stock 2 for 1. Before the split, Dearborn had 90,000 shares of $10 par common stock outstanding Purchased 3,000 shares of treasury stock at $10 per share Sold 1,500 shares of treasury stock for $10 per share Oct 26 Nov 8 | DATE POST. REF. DA TE ACCOUNTS AND EXPLANATIONS DEBIT CREDIT