Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 30,000 shares of $15 par common stock at $51, and on February 27, it issued for cash 150,000 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. Jan. 22 Cash 30.000 152.000 Y