On January $22,$ Jefferson County Rocks Inc., a marble contractor, issued for cash $230,000$ shares of $$20$ par common stock at $$25,$ and on February $27,$ it issued for cash $12,000$ shares of preferred stock, $$8$ par at $$14.$Question Content Areaa. Journalize the entries for January $22$ and February $27.$ If an amount box does not require an entry, leave it blank.