Blue Corp. issues 750 shares of $2 par value common stock and 280 shares of $100 par value preferred stock for a lump sum of $ 135,100.

Prepare the journal entry for the issuance when the market price of the common shares is $ 130 each and market price of the preferred is $ 170 each. (Round intermediate calculations to 6 decimal places, e.g. 1.284379 and final answers to 0 decimal places, e.g. 5,125. Credit account 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.)