Windsor Inc. issues $500$ shares of $$10$ par value common stock and $100$ shares of $$100$ par value preferred stock for a lump sum of $$106,000.$

$($a$)$ Prepare the joumal entry for the issuance when the market price of the common shares is $$176$ each and market price of the preferred is $$220$ each.

$($b$)$ Prepare the joumal entry for the issuance when only the market price of the common stock is known and it is $$182$ per share.