Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 65,000 shares of $25 par common stock at $85, and on February 27 , it issued for cash 130,000 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 Feb. 27 b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27? Dividends Per Share Seacrest Company has 20,000 shares of cumulative preferred 2% stock, $100 par and 50,000 shares of $20 par common stock. The following amounts were distributed as dividends: Determine the dividends per share for preferred and common stock for each year. Round all answers to two decimal places. If an answer is zero, enter ' 0