Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 20,000 shares of $10 par common stock at $34, and on February 27, it issued for cash 100,000 shares of preferred stock, ss 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 Common Stock Paid-In Capital in Excess of Par-Common Stock 650,000 200.000 480,000 900,000 Feb. 27 Cash Preferred Stock Pald-In Capital in excess of Par-Common Stock 500.000 400.000 b. What is the total amount invested (total paid-in capital) by alt stockholders as of February 277 1,580,000