Entries for issuing par stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 35,000 shares of $10 par common stock at $34, and on February 27, it issued for cash 110,000 shares of preferred stock, $5 par at $9. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. Jan. 22 Cash Feb. 27 b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27?