Exercise 11-2 Accounting for par, stated, and no-par stock issuances LO P1 Rodriguez Corporation issues 17,000 shares of its common stock for $320,100 cash on February 20. Prepare journal entries to record this event under each of the following separate situations. 1. The stock has a $18 par value 2. The stock has neither par nor stated value 3. The stock has a $9 stated value View transaction list Journal entry worksheet 3 Record the issue of 17,000 shares of $18 par value common stock for $320,100 cash