Instructions On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 73,000 shares of $45 par common stock at $54, and on February 27, it issued for cash 16,510 shares of preferred stock, $10 par at $12. Required a. Journalize the entries for January 22 and February 27. Refer to the Chart of Accounts for exact wording of account titles. b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27