Cullumber Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $121,000. (a) Prepare the journal entry for the issuance when the market price of the common shares is $164 each and market price of the preferred is $205 each. (b) Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $212 per share. (Round answers to 0 decimal places, e.g. $1,225. 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.) No. Account Titles and Explanation Debit Credit (a) enter an account title for case A enter a debit amount enter a credit amount enter an account title for case A enter a debit amount enter a credit amount enter an account title for case A enter a debit amount enter a credit amount enter an account title for case A enter a debit amount enter a credit amount enter an account title for case A enter a debit amount enter a credit amount (b) enter an account title for case B enter a debit amount enter a credit amount enter an account title for case B enter a debit amount enter a credit amount enter an account title for case B enter a debit amount enter a credit amount enter an account title for case B enter a debit amount enter a credit amount