Exercise 11-3 Accounting for par, stated, and no-par stock issuances LO P1 Rodriguez Corporation issues 10,000 shares of its common stock for $81,700 cash on February 20. Prepare journal entries to record this event under each of the following separate situations. 1. The stock has a $4 par value. 2. The stock has neither par nor stated value. 3. The stock has a $2 stated value. View transaction list Journal entry worksheet AB > Record the issue of 10,000 shares of $4 par value common stock for $81,700 cash. Note: Enter debits before credits. General Journal Debit Credit Transaction 1