On April 20, Gallatin County Rocks Inc., a marble contractor, issued for cash 73,600 shares of $45 par common stock at $55, and on August 7, it issued for cash 15,320 shares of preferred stock, $10 par at $15. Required: A. Journalize the entries for April 20 and August 7. Refer to the Chart of Accounts for exact wording of account titles. B. What is the total amount invested (total paid-in capital) by all stockholders as of August 7?