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B-Cell Wireless needed additional capital to expand, so the business incorporated. The charter from the state of Georgia authorizes B-Call to issue 70,000 shares of 6%, $50 par value cumulative pre and 170,000 shares of $2 par value common stock. During the first month, B-Coll completed the following transactions: Click the icon to view the transactions.) Read the requirements More Info Oct Balance Sheet (Partial) October 31, 2018 Stockholders' Equity Pald-in Capital Preferred Stock-6%, 550 Par Value, 70,000 shares authorized 800 shares issued and outstanding Paid-in Capital in Excess of Par-Preferred Common Stock-$2 Par Value 170,000 shares authorized shares issued and outstanding Paid-in Capital in Excess of Par-Common Total Paid-in Capital Retained Earnings Total Stockholders' Equity 2 issued 24.000 shares of common stock for a building with a market value of $150.000 6 Issued 800 shares of preferred stock for $130 per share. 9 Issued 18,000 shares of common stock for cash of $100,000 10 Declared a $13,000 cash dividend for stockholders of record on Oct 20 Use a separate Dividends Payable account for preferred and common $ 40,000 64 000 25 Paid the cash dividend Print Done]