Ravonette Corporation issued 310 shares of $13 par value common stock and 140 shares of $46 par value preferred stock for a lump sum of $17,600. The common stock has a market price of $23 per share, and the preferred stock has a market price of $96 per share. Prepare the journal entry to record the issuance. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2. Round answers to zero decimal places, e.g. 16,210.)