Current Attempt in Progress Headland Corporation issued 368 shares of $10 par value common stock and 123 shares of $50 par value preferred stock for a lump sum of $16,587. The common stock has a market price of $20 per share, and the preferred stock has a market price of $90 per share. Prepare the journal entry to record the issuance. (Round intermediate calculations to 6 decimal places, eg. 0.546872 and final answers to O decimal places, eg., 1,520. 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 O for the amounts.) Account Titles and Explanation Cash Common Stock Paid-in Capital in Excess of Par-Common Stock Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Debit Credit 16.587 3689 6635 eTextbook and Media List of Accounts