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Prepare the journal entry to record Jevonte Company's issuance of 35,000 shares of its common stock assuming the shares have a. $3 par value and sell for $22 cash per share. b. $3 stated value and sell for $22 cash per share. Journal entry worksheet Record the issuance of 35,000 shares of common stock assuming the shares have a $3 par value and sell for $22 cash per share. Note: Enter debits before credits. Journal entry worksheet Record the issuance of 35,000 shares of common stock assuming the shares have a $3 par value and sell for $22 cash per share. Note: Enter debits before credits