ing par stock On January 22 Jefferson County Rocks Inc a marble contractor issued for cash 230 000 shares of 20 par common stock at 25 an on February 27 it issued for cash 12 000 shares of preferred stock 8 par at 14 a Journalize the entries for January 22 and February 27 If an amount box does not require an entry leave it blank Jan 22 Cash Common Stock Paid In Capital in Excess of Par Common Stock Feb 27 Cash Preferred Stock Paid In Capital in Excess of Par Preferred Stock Feedback Check My Work 000 000 100 000 X X X