E15.5 (L01) (Lump-Sum Sales of Ordinary and Preference Shares) Hartman SE issues 500 shares of 10 par value ordinary shares and 100 shares of 100 par value preference shares for a lump sum of 100,000 Instructions a. Prepare the journal entry for the issuance when the fair value of the ordinary shares is 168 each and fair value of the preference shares is 210 each. (Round to the nearest euro.) b. Prepare the journal entry for the issuance when only the fair value of the ordinary shares (170 per share) is known