How do you record the journal entries for the following scenarios?

(a) If the primary marketing consultant at company A contributes $1.5 million cash to company A in exchange for 150,000 shares of common stock valued at $1 par.

(b) Company A receives $270,000 small business loan from a bank. Principal is due in five years, and the loan accrues 10% annual interest; interest payments are due in cash at the end of each month.

(c) Company A hires two associates who start working immediately. Each associate will earn an annual salary of $108,000 and will be paid monthly.