Following are the issuances of stock transactions. A corporation issued 8,000 shares of $20 par value common stock for $192,000 cash. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $34,500. The stock has a $1 per share stated value. A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $34,500. The stock has no stated value. A corporation issued 2,000 shares of $75 par value preferred stock for $184,500 cash. Prepare journal entries to record each of the following four separate issuances of stock