Concord Corporation issued 1,200 shares of stock. Prepare the entry for the issuance under the following assumptions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) The stock had a par value of $9.00 per share and was issued for a total of $50,000. (b) The stock had a stated value of $9.00 per share and was issued for a total of $50,000. (c) The stock had no par or stated value and was issued for a total of $50,000. (d) The stock had a par value of $9.00 per share and was issued to attorneys for services during incorporation valued at $50,000. (e) The stock had a par value of $9.00 per share and was issued for land worth $50,000. 60 No. Account Titles and Explanation (a) (b) (c) (d) Common Stock Cash Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Debit Credit J Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Bad Debts Expense Cash Common Stock Depreciation Expense Equipment Gain on Sale of Stock Income Summary Income Tax Expense Income Tax Payable Insurance Expense Interest Expense Interest Payable Inventory Land Loss on Disposal of Plant Assets No Entry Notes Payable Organization Expense Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Patents Preferred Stock Prepaid Expenses Prepaid Expenses Prepaid Insurance Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Share Capital-Ordinary Share Capital-Preference Share Premium-Ordinary Share Premium-Preference Supplies Supplies Expense Treasury Stock Unearned Service Revenue Utilities Expense