pls explain calculations and answers

In 2017, Ivanhoe Inc. issued 38,000 shares of $2 par value preferred stock for five semi-trucks worth $215,000. (a) Your Answer Correct Answer * Your answer is incorrect. Prepare Ivanhoe's journal entry to record the transaction. (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 for the amounts.) Account Titles and Explanation Debit Credit TOA X Your answer is incorrect. Indicate the effect the transaction has on cash. Effect on cash List of Accounts Indicate how the transaction is reported on the statement of cash flows. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Ivanhoe Inc statement of cash flows (Partial) December 31, 2017 Purchase equipment through issuance of common stock $ $