Riverbed Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $125,000.

(a)		Prepare the journal entry for the issuance when the market price of the common shares is $180 each and market price of the preferred is $225 each.
(b)		Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $220 per share.

(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	enter a debit amount	enter a credit amount
	Common stock	enter a debit amount
	PAid in capital in excess of par-commonstock	enter a debit amount	enter a credit amount
	Prefefferd stock	enter a debit amount	enter a credit amount
	Paid in capital in excess of par preferred stock	enter a debit amount	enter a credit amount
(b)	cash	enter a debit amount	enter a credit amount
	common stock	enter a debit amount	enter a credit amount
	Paid in capital in excess of par common stock	enter a debit amount	enter a credit amount
	Preferred stock	enter a debit amount	enter a credit amount
	Paid in capital in excess of par preferred stock	enter a debit amount	enter a credit amount