During its first year of operations, Headland Corporation had the following transactions pertaining to its common stock.

Jan. 10 Issued81,500shares for cash at $7per share.

Mar. 1. Issued5,000shares to attorneys in payment of a bill for $36,200for services rendered in helping the company to incorporate.

July 1. Issued33,300shares for cash at $9per share.

Sept. 1. Issued62,400shares for cash at $11per share.

Prepare the journal entries for these transactions, assuming that the common stock has a par value of $4per share.(Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated value of $2 per share. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)