On May 15, Helena Carpet Inc., a carpet wholesaler, issued for cash 75,000 shares of no-par common stock (with stated value of $1.50) at $4, and on June 30, it issued for cash 17,500 shares of preferred stock, $50 par at $60. a. Journalize the entries for May 15 and June 30, assuming that the common stock is to be credited with the stated value. b. What is the total amount invested(total paid-in capital) by all stockholders as of August 7?