This problem continues the Daniels Consulting situation from Problem P12-39 of Chapter 12. Daniels decides to raise additional capital for a planned business expansion by issuing 8,000 additional $2 par value common shares for $24,000 and by issuing 2,500, 4%, $50 par preferred shares at $55 per share. Assuming total stockholders' equity is $25,422 and includes 200 shares of common stock and 0 shares of preferred stock issued and outstanding immediately before the previously described transactions journalize the entries related to the issuances of both common and preferred shares.