una Corporation was established in 2021. The company authorized 15,000 shares of Preferred Stock; the par value is $100.00 per share and 5% cumulative stock. Common stock was authorized at 100,000 shares with a par value of $5.00 per share. Prepare the following transactions in the proper journal entry form. Feb 21 Issued 5,000 shares of Preferred Stock at $118.000 and issued 10,000 shares of Common Stock at $23.00 per share