a. Prepare the journal entry to record Jevonte Company?s issuance of 36,000 shares of its common stock assuming the shares have a $2 par value and sell for $18 cash per share.

b. Prepare the journal entry to record Jevonte Company?s issuance of 36,000 shares of its common stock assuming the shares have a $2 stated value and sell for $18 cash per share.