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Example 1 Prepare the journal entries to show the issue of common stock for each company below. A) Kaisen Corporation issued 2,000 shares of $2 par value common stock for $4,000. B) Kaisen Corporation issued 2,000 shares of $2 par value common stock for $5,000. C) Owen Corporation issued 2,000 shares of no par common stodk for $5,000. D) Kaia Corporation issued 2,000 shares of no par common stock with a stated value of si per share for $5,000. E) Peyton Company issued 20,000 shares of $1 par value common stock for land valued at $84,000 F) Peyton Company issued 2,000 shares of $1 par value common stock for legal services worth $20,000