On February 10, Peerless Rocks Inc., a marble contractor, issued for cash 40,000 shares of $10 par common stock at $34, and on May 9, it issued for cash 100,000 shares of $5 par preferred stock at $7. If an amount box does not require an entry, leave it blank. a1. Journalize the entry for February 10. Account Debit Credit Cash Common Stock Paid-In Capital in Excess of Par Common Stock a2. Journalize the entry for May 9. Account Debit Credit Cash Preferred Stock Paid-In Capital in Excess of Par-Preferred Stock b. What is the total amount invested (total paid-in capital) by all stockholders as of May 9