Blue Corporation issued 480 shares of $10 par value common stock and 144 shares of $54 par value preferred stock for a lump sum of $21,600. The common stock has a market price of $20 per share, and the preferred stock has a market price of $100 per share. Prepare the journal entry to record the issuance. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Do not round intermediate calculations. Round final answers to 0 decimal ploces, es. 5,125.)