Following are the issuances of stock transactions. 1. A corporation issued 10,000 shares of $20 par value common stock for $240,000 cash. 2. A corporation issued 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $55,000. The stock has a $1 per share stated value. 3. A corporation issued 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $55,000. The stock has no stated value. 4. A corporation issued 2,500 shares of $50 par value preferred stock for $180,000 cash. Prepare journal entries to record each of the following four separate issuances of stock. A Record the issue of 10,000 shares of $20 par value common stock for $240,000 cash. B Record the issue of 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $55,000. The stock has a $1 per share stated value. C Record the issue of 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $55,000. The stock has no stated value