On May $15,$ Helena Carpet Inc,, a corpet wholesaler, issued for cash $285,000$ shares of no$-$par common stock $($with a stated value of $54)$ at $$12,$ and on June $30,$ it ised for cash $15,000$ shares of preferred stock, $$90$ par at $597.$a$.$ Journalize the entries for May $15$ and June $30,$ assuming that the common stock is to be credited with the stated value. If an amount box does not require an entry, leave a