Assume that Dunst Consulting has previously incorporated by issuing 200 shares of $2 par value common shares to Dunst in exchange for the balance in Dunst, capital as follows: Dunst decides to raise additional capital for a planned business expansion by issuing 12,000 additional $2 par value common shares for $60,000 and by issuing 1, 500, 7%, $100 par preferred shares at $130 per share. Assuming total stockholders equity is $33, 300 and includes 200 shares of common stock and 0 shares of preferred stock issued and outstanding immediately before the previously described transactions, journalize the entry related to the issuances of both common and preferred shares