Entries for issuing par stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 35,000 shares of $12 par common stock at $41, and on February 27, it issued for cash 100,000 shares of preferred stock, $8 par at $10. a. Journalaze the entries for January 22 and february 27. 1f an amount box does not require an entry, leave it blank Date Account Debit Credit Jan 22 Cash 1,435,000 Common Stock 420,000 Paid In Capital in Excess of Par Common Stock 1,015.000 Feb. 27 Cash 1,000,000 Preferred Stock 600,000 Paid-In Capital in facess of Par Preferred Stock 400,000 b. What is the total amount invested (total paid-in capital) by all stockhulders as of February 277