Nash incilissues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $102,000. a. Prepare thejournal entry for the issuance when the market price of the commons shares is $174 each and market price of the preferredis $218 each. b. Prepare the journal entry for the issuance when only the inarket price of the common stock is known andit is \$174 per share. (Uist all debit entries before credit entrles. Do not round intermediate colculations. Round finol answers to 0 decimal places, es. 1,225, Credit occount titles are outomaticolly indented when the amount is entered. Do not indent monually, if no entry /s required, sefect "No Entry 4 for the occount titles and enter ofor the omounts.)