During its first year of operations, Cole's Electronics Inc. completed the following transactions relating to shareholders' equity. 
The articles of incorporation authorize 5,000,000 shares of common stock with a par of $1 per share and 1,000,000 preferred shares with a par of $100 per share.
Required:
Record the above transactions in general journal form.
Definitions:
Consistency
The degree to which a person's responses or behaviors are the same across different situations or over time.
Computed R-Values
Numerical measures that represent the strength and direction of a linear relationship between two variables.
Test Scores Reliability
The degree to which test scores are consistent and stable over time, indicating the reliability of the test.
Measurement Error
The difference between the observed value and the true value of a variable, due to inaccuracies in data collection or analysis.
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