Marin SE issues 500 shares of 10 par value ordinary shares and 100 shares of 100 par value preference shares for a lump sum of 116,000. (a) Prepare the journal entry for the issuance when the fair value of the ordinary shares is 164 each and fair value of the preference shares is 205 each. (b) Prepare the journal entry for the issuance when only the fair value of the ordinary shares (202 per share) is known. (Round answers to 0 decimal places, e.g. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (Round answers to 0 decimal places, e.g. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)