Problem 12.1 for Self-Study Journal entries for capital contributions. Prepare the journal entrics to record the following transactions for Healy Corporation during Year 1. a. Issued 100,000 of $10 par value common stock for $14 per share on January 2 . b. Issued 10,000 shares of common stock on January 2 in the acquisition of a patent. The firm has no separate information about the fair value of the patent. c. Issued 2,000 shares of $100 convertible preferred stock on March 1 for $100 per share. Holders may convert each share of preferred stock into four shares of common stock. d. Sold 10,000 common warrants on the open market on June 1 for $5 per warrant. Holders can exchange each warrant and $24 in cash for a share of common stock