Clothing Frontiers began operations on January 1, and engages in the following transactions during the year related to stockholders equity. January 1 Issues 600 shares of common stock for $32 per share. April 1 Issues 100 additional shares of common stock for $36 per share

Record the transactions, assuming Clothing Frontiers has no-par common stock. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the transactions, assuming Clothing Frontiers has either $1 par value or $1 stated value common stock. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)