indicate the financial statement presentation of the related accounts 618660

Tran Corporation is authorized to issue both preferred and common stock. The par value of the preferred is $50. During the first year of operations, the company had the following events and transactions pertaining to its preferred stock.

Feb. 1

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Issued 20,000 shares for cash at $53 per share.

July 1

Issued 12,000 shares for cash at $57 per share.

Instructions

(a)Journalize the transactions.

(b)Post to the stockholders’ equity accounts.

(c)Indicate the financial statement presentation of the related accounts.

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