Entries for issuing par stock. On January $22,$ Jefferson County Rocks Inc., a marble contractor, issued for cash $65,000$ shares of $$15$ par common stock at $$51,$ and on February $27,$ it issued for cash $160,000$ shares of preferred stock, $$4$ par at $$6.$

A$.)$ Journalize the entries for January $22$ and February $27.$ If an amount box does not require an entry, leave it blank.

B$.)$ What is the total amount invested $($total paid $-$ in capital$)$by all stockholders as of Febuary $27?$