1. A corporation issued 8,000 shares of $20 par value common stock for $192,000 cash.

Record the issue of 8,000 shares of $20 par value common stock for $192,000 cash.

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4.	A corporation issued 2,000 shares of $25 par value preferred stock for $100,500 cash. Record the issue of 2,000 shares of $25 par value preferred stock for $100,500 cash.