a. On March 1, Atlantic Company issues 44,500 shares of $3 par value common stock for $303,500 cash. b. On April 1, OP Company issues no-par value common stock for $74,000 cash. c. On April 6, MPG issues 2,400 shares of $20 par value common stock for $43,000 of inventory, $155,000 of machinery, and acceptance of a $93,000 note payable. View transaction list Journal entry worksheet 1 2. 3 Record the issuance of 44,500 shares of $3 par value common stock for $303,500 cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Clear entry View general journal Record entry