Riverbed Corp. issues 690 shares of $2 par value common stock and 330 shares of $100 par value preferred stock for a lump sum of $135,800.

(a)

Prepare the journal entry for the issuance when the market price of the common shares is $140 each and market price of the preferred is $140 each. (Round intermediate calculations to 6 decimal places, e.g. 1.284379 and final answers to 0 decimal places, e.g. 5,125. Cre