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What is the Journal Entry for both transactions: ABC received $300,000 in cash for issuing 10,000 shares of $9.00 par common stock. ABC received $600,000

What is the Journal Entry for both transactions:

ABC received $300,000 in cash for issuing 10,000 shares of $9.00 par common stock.

ABC received $600,000 cash for issuing 2000 shares of $200/par preferred stock

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