Concord Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $105,000. a. Prepare the journal entry for the issuance when the market price of the common shares is $174 each and market price of the preferred is $218 each. b. Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $180 per share. (List all deblt entries before credit entries. Do not round intermedlote colculations. Round final answers to 0 decimal ploces, eg. 1,225. Credit occount tities are outomaticolly indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts)