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Chapter 13: Journalizing issuance of stock at par and at a premium Learning Objective 2 3 2 Colorado Corporation has two classes of stock common, $3 par value and preferred, $30 par value. Requirements 1. Journalize Colorado's issuance of 4,500 shares of common stock for S6 per share. 2. Journalize Colorado's issuance of 4,500 shares of preferred stock for a total of $135,000 o theres of