Buffalo Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $115,000 (a) Prepare the journal entry for the issuance when the market price of the common shares is $172 each and market price of the preferred is $215 each. (b) Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $200 per share. (Round answers to 0 decimal places, es. $1,225. Credit account titles are automatically indented when amount is entered. Do not indent manuelly. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)