< 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. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. Jan. 22 Cash Common Stock Paid-In Capital in Excess of Par-Common Stock Feb. 27 Cash Preferred Stock Paid-In Capital in Excess of Par-Preferred Stock Feedback Check My Work Recall that a separate account is used for recording the amount of each class of stock issued to investors in a corporation. Recall the definition of legal capital and what affect that has on recording the sale of stock. b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27? X