12 1 )aniels decides to raise additional capital ror a plann apter expansion by issuing 8,000 additional S2 par value common shares for $24,000 and by issuing 2,300, par prcfcrred shares at $55 pcr share. ksuming total stockholders' equity is $25,422 and includes 200 shares Of common srock and O share of preferred stock issued and outstanding immediately before the prcviously descri transactions, journali7 the entries related to the issuances of both common and