*Exercise 15-5 ZYour answer is partially correct. Try again. Stellar Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $123,000. (a) Prepare the journal entry for the issuance when the market price of the common shares is $168 each and market price of the preferred is $210 each. (b) Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $216 per share. (Round answers to 0 decimal places, e.g. $1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Account Titles and Explanation Credit Debit (a) Cash [123000 Paid-in Capital in Excess of Par - Common Stock Common Stock Paid-in Capital in Excess of Par - Preferred Stock Preferred Stock (b) Cash [123,000] Paid-in Capital in Excess of Par - Common Stock Common Stock Paid-in Capital in Excess of Par - Preferred Stock Preferred Stock