On May 15, Helena Carpet Inc., a carpet wholesaler, issued for cash 240,000 shares of no-par common stock (with a stated value of $3) at $9, and on June 30, it issued for cash 25,000 shares of preferred stock, $60 par at $65. 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 it blank