On January $22,$ Jefferson County Rocks Inc., a marble contractor, issued for cash $60,000$ shares of $$8$ par common stock at $527,$ and on February $27,$ it issued for cash: $90,900$ shares of preferred stock, $54$ par at $$7.$a$.$ Journalize the entries for January $22$ and February $27.$ If an amount box does not require an entry, leave it blank