On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 30,000 shares of $10 par common stock at $34, and on February 27 , it issued for cash 110,000 shares of preferred stock, $8 par at $12. 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