Hartman Inc. Issues 500 shares of $ 10 par value common stock and 100 shares of $ 100 par value preferred stock for lump sum of $ 100,000. a. Prepare the journal entry for the issuance when the market price of the common shares is $ 168 each and market price of the preferred is 210 each. (Round to nearest dollar.) b. Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $ 170 per share.