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Entries for Issuing Par Stock On January 22, Jefferson County Rocks Inc., a marble contractor, issued for cash 25,000 shares of $20 par common stock at $68, and on February 27, it issued for cash 110,000 shares of preferred stock, $4 par at $7. a. Journalize the entries for January 22 and February 27. If an amount box does not require an entry, leave it blank. Jan. 22 - . Feb. 27 b. What is the total amount invested (total paid-in capital) by all stockholders as of February 27