Your answer is partially correct. Blue Spruce Corp. issues $9,000$ shares of $\backslash$$$100$ par value preferred stock for cash at $\backslash$$$105$ per share. Journalize the issuance of the preferred stock. $($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.$)$ Account Titles and Explanation Preferred Stock Paid$-$in Capital in Excess of Par$-$Preferred Stock Debit Credit eTextbook and Media List of Accounts