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

Jan. 10		Issued 83,900 shares for cash at $7 per share.
Mar. 1		Issued 5,000 shares to attorneys in payment of a bill for $37,900 for services rendered in helping the company to incorporate.
July 1		Issued 31,100 shares for cash at $9 per share.
Sept. 1		Issued 61,600 shares for cash at $11 per share.

(a)		Prepare the journal entries for these transactions, assuming that the common stock has a par value of $5 per share.
(b)		Prepare the journal entries for these transactions, assuming that the common stock is no-par with a stated value of $2 per share.