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Pharoah SE issues 500 shares of 10 par value ordinary shares and 100 shares of 100 par value preference shares for a lump sum of 103,000. (a) Prepare the journal entry for the issuance when the fair value of the ordinary shares is 164 each and fair value of the preference shares is 205 each. Prepare the journal entry for the issuance when only the fair value of the ordinary shares (176 per share) is known. (b) (Round answers to 0 decimal places, e.g. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Debit Credit (a) Cash Share Capital-Ordinary (b) Bonds Payable Buildings Cash Debt Investments Dividends Payable Discount on Bonds Payable Equipment Equity Investments Furniture and Fixtures Income Summary Land Legal Fees Expense Machinery No Entry Ordinary Shares Dividend Distributable Organization Expense Property Dividends Payable Retained Earnings Retained Earnings Appropriated for Plant Expansion Share Capital-Ordinary Share Capital-Preference Share Premium-Ordinary Share Premium-Preference Share Premium-Treasury Treasury Shares Unamortized Bond Issue Costs Unrealized Holding Gain or Loss -Income