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CALCULATOR During its first year of operations, Concord Corporation had these transactions pertaining to its common stock. Jan. 10 Issued 26,700 shares for cash at $4 per share. July 1 Issued 58,500 shares for cash at $7 per share. (a) Journalize the transactions, assuming that the common stock has a par value of $4 per share. (b) Journalize the transactions, assuming that the common stock is no-par with a stated value of $3 per share (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, s account titles and enter 0 for the amounts.) No. Date Account Titles and Explanation (a) .10? Debit Credit ash 0680 Common Stock 10680 uly1 Cash 40950 Common Stock 23400 Paid-in Capital in Excess of Par Value-Common Stock 17550 (b) Jan. 10Cash 26700 Common Stock 8010 Paid-in Capital in Excess of Stated Stock 53400 July 1 ? ash Common Stock 17550 Paid-in Capital in Excess of Stated Stock 117000 Click if you would like to Show Work for this question: Open Show Work