Martinez Corp. issues 630 shares of $2 par value common stock and 310 shares of $100 par value preferred stock for a lump sum of $138,100, (a) Your answer is partially correct. Prepare the journal entry for the issuance when the market price of the common shares is $150 each and market price of the preferred is $160 each. (Round Intermediate calculations to 6 decimal places, eg. 1.284379 and final answers to O decimal places, es. 5.125, 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 O for the amounts) Account Titles and Explanation Debit Credit