Henlay, Inc., issued $10,000$ shares of $$28$ par value preferred stock at $$67$ per share and $8,000$ shares of no$-$par value common stock at $$21$ per share. The common stock has no stated value. All issuances were for cash.

a$.$ Prepare the journal entries to record the share issuances.

b$.$ Prepare the journal entry for the issuance of the common stock assuming that it had a stated value of $$14$ per share.

c$.$ Prepare the journal entry for the issuance of the common stock assuming that it had a par value of $$3$ per share.