On May 10 , a company issued for cash 1,000 shares of no-par common stock (with a stated value of $5 ) at $17, and on May 15 , it issued for cash 5,000 shares of $18 par preferred stock at $61. Journalize the entries for May 10 and 15 , assuming that the common stock is to be credited with the stated value. If an amount box does not require an entry, leave it blank