Sheridan Corporation issued 520 shares of $10 par value common stock and 156 shares of 554 par value preferred stock tor a lump sum of 523,400 . The common stock has a market price of $20 per share, and the preferred stock has a market price of 5100 per share Prepare the journal entry to record the issuance. (List all debit entries before credit entries. Credit accuunt tities are automatically indented when the amount is entered, Do not indent manually. If no entry is required, seleet "No Entry" for the account titles and enter 0 for the amounts. Do not round intermediate colculations, Round final answers to 0 decimal plaeit. e.g. 5.125.)