The stockholders equity section of alpha corporations balance sheet as of december $31,2025$ is as follows: Stockholders Equity: Preferred stock, $5\%,$ $$100$ per value; $500,000$ shares authorized, $15000$ shares issued $($$$1500000)$ Paid in capital in excess of par$-$ Preferred $(75,000)$ Common stock, $$5$ par value; $2,000,000$ shares authorized; $600,000$ shares issued and outstanding $(3,000,000)$ Paid in capital in excess of par$-$ Common $(850,000)$ Retained earnings $(4,500,000)$ The total of numbers in $()$ is $($$$9,925,000)$ Record the journal entries for the following. A$)$ issed $10,000$ shares of common stock in exchange for equipment. The equipment has a list price of $$105,000.$ The market price of the stock on the date of the exchange was $$10\mathrm{.}25$ per share. B$)$ Issued for a lump$-$sum amount of $$800,000$: $25,000$ shares of common stock with a current market value of $$10,75$ an $5,000$ shares of preferred stock with a current market value $$109$ per share.