On April 20, Gallatin County Rocks Inc., a marble contractor, issued for cash 75,000 shares of $45 par common stock at $54, and on August 7, it issued for cash 20,000 shares of preferred stock, #10 par at $12. A. Journalize the entries for April 20 and August 7. b. What is the total amount invested (total paid-in capital) by all stockholders as of August 7?