Following are the issuances of stock transactions.

A corporation issued 6,000 shares of $20 par value common stock for $144,000 cash.

A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $51,000. The stock has a $2 per share stated value.

A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $51,000. The stock has no stated value.

A corporation issued 1,500 shares of $100 par value preferred stock for $201,000 cash.

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