Journalize the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1 v Cash 226200 Preferred Stock 95700 Paid-in Capital in Excess of Par Value-Preferred Stock 130500 (Issued 8,700 shares at $26 per share) July 1 Cash 150000 IC Preferred Stock DOO 60000 Paid-in Capital in Excess of Par Value-Preferred Stock 90000 (Issued 6,000 shares at $25 per share) eTextbook and Media List of Accounts Attempts: 1 of 1 used (b) Indicate the amount to be reported for (1) preferred stock, and (2) paid-in capital in excess of par value-preferred stock at the end of the year. (1) Preferred stock $ (2) 2) Paid-in Capital in Excess of Par Value-Preferred Stock $ $