Exercise 15-5 Swifty Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $110,000. (a) Prepare the journal entry for the issuance when the market price of the common shares is $180 each and market price of the preferred is $225 each. (b) Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $190 per share. (Round answers to O decimal places, e.g. $1,225. Credit account titles are automatically indented when amount is entered. Do not indent manua No. Account Titles and Explanation Debit Credit (a) (b)