The stockholders' equity accounts of Riverbed Corporation on January 1, 2022, were as follows. During 2022, the corporation had the fpllowing transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 26,000 shares of common stock for $122 , 000 . Apr. 14 Sold 5,700 shares of treasury stock-common for $33 , 700 . Sept. 3 Issued 5,100 shares of common stock for a patent valued at $34 , 700 . Nov. 10 Purchased 1,000 shares of common stock for the treasury at a cost of $5 , 700 . Dec. 31 Determined that net income for the year was $480 , 000 . No dividends were declared during the year. entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.) posting reference.) (Post entries in the order of journal entries presented in the previous part.) Preferred Stock Common Stock Paid-in Capital in Excess of Par-Preferred Stock Date Explanation Ref. Debit Credit Balance Balance 35 J5 Paid-in Capital from Treasury Stock .