Grouper Corporation issued $329$ shares of $$10$ par value common stock and $105$ shares of $$50$ par value preferred stock for a lump

sum of $$15,372.$ The common stock has a market price of $$20$ per share, and the preferred stock has a market price of $$100$ per share.

Prepare the journal entry to record the issuance. $($Round intermediate calculations to $6$ decimal places, e$.$g$.0\mathrm{.}546872$ and final answers to $0$

decimal places, e$.$g$.,1,520.$