On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 30,000 shares of $18 par common stock at $61, and on fas is 110,000 shares of prefered stock, $4 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. b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27