During its first year of operations, Pina Colada Corp. had these transactions pertaining to its common stock.

Jan. 10		Issued 26,100 shares for cash at $4 per share.
July 1		Issued 55,500 shares for cash at $8 per share.

(a)		Journalize the transactions, assuming that the common stock has a par value of $4 per share.
(b)		Journalize the transactions, assuming that the common stock is no-par with a stated value of $3 per share.