BACK NEXT the common stock was $5 and the fair value $30, and the par value of the preferred stock was $40 and the fair manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (Credit account tities ane required select "No Entry for the account tities and enter O for the amounts in Give the entry for the t titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)