Lisa-Cook Corporation issued 230,000 shares of $20 par value, 5% preferred stock on January 1, 2018, for $5,175,000. In December 2020, Lisa-Cookdeclared its first dividend of $850,000. (a) Prepare Lisa-Cook' journal entry to record the issuance of the preferred stock. (List all debit entries before credit entries. Credit occount tides are automatically indented when the amount is entered. Do not indent manually.)