Complete the following question for Cola Company. Consider each case separately. a) On August 4, 2020, Cola Company sold 8,400,000 common shares to provide funds for research and development. The issue price is $11 per share. Record the journal entry to record the sale of the shares. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan). Please make sure your final answer(s) are accurate to 2 decimal places. b) Cola Company issued 90,000 common shares to the EastCo as compensation for 4,500 hours of legal services performed. EastCo's usual rate is $240 per hour. By what amount should Cola Company's common shares increase as a result of this transaction? Please make sure your final answer(s) are accurate to the nearest whole number