Incentive Corporation was authorized to issue $12,000$ shares of common stock, each with a $$1$ par value. During its first year, the following selected transactions were completed:

Issued $5,300$ shares of common stock for cash at $$23$ per share.

Issued $1,300$ shares of common stock for cash at $$26$ per share.

Required:

Complete the table below, indicating the account, amount, and direction of the effect for the above transactions. $($Enter any decreases to account balances with a minus sign.$)$