Journal entry worksheet Record the issue of 6,000 shares of $20 par value common stock for $144,000 cash. Note: Enter debits before credits. Journal entry worksheet Record the issue of 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $53,500. The stock has a $2 per share stated value. Note: Enter debits before credits. Journal entry worksheet Record the issue of 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $53,500. The stock has no stated value. Note: Enter debits before credits. Journal entry worksheet Record the issue of 1,500 shares of $75 par value preferred stock for $166,000 cash. Note: Enter debits before credits