Obj2 EX 12-3 Entries for issuing par stock SHOW ME HOW of preferred stock, $7 par at $9. On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 180,000 shares of $20 par common stock at $23, and on February 27, it issued for cash 25,000 shares 591 Chapter 12 Corporations: Organization, Stock Transactions, and Dividends A. Journalize the entries for January 22 and February 27. B. What is the total amount invested (total paid-in capital) by all stockholders as of February 27