During its first year of operations, Rosa Corporation had these transactions pertaining to its common stock.

Jan. 10 Issued 28,960 shares for cash at $4 per share.

July 1 Issued 58,590 shares for cash at $9 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 $1 per share.