During its first year of operations, Blossom Corporation had the following transactions pertaining to its common stock. Jan. 10 Issued 83,700 shares for cash at $7 per share. Mar. 1 Issued 5,000 shares to attorneys in payment of a bill for $37,000 for services rendered in helping the company to incorporate. July 1 Issued 32,100 shares for cash at $9 per share. Sept. 1 Issued 63,100 shares for cash at $11 per share. Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 per share. Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated value of $2 per share.