Following are the issuances of stock transactions.

A corporation issued $10,000$ shares of $$10$ par value common stock for $$120,000$ cash.

A corporation issued $5,000$ shares of no$-$par common stock to its promoters in exchange for their efforts, estimated to be worth $$49,000.$ The stock has a $$1$ per share stated value.

A corporation issued $5,000$ shares of no$-$par common stock to its promoters in exchange for their efforts, estimated to be worth $$49,000.$ The stock has no stated value.

A corporation issued $2,500$ shares of $$75$ par value preferred stock for $$236,500$ cash.

Prepare journal entries to record each of the following four separate issuances of stock.