On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 40,000 shares of $20 par common stock at $68, and on February 27 , it issued for cash 130,000 shares of preferred stock, $5 par at $8. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. The owners of a corporation. b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27