Mary's Cupcake Company is authorized to issue 5,000 P/F shares and 75,000 1 shares of common stock. The company sold 3000 of the P/F shares at $55 per share and 50,000 common shares at $22 per share. Prepare the journal entries to record the sale of stock for cash under each of the following independent alternatives: a The P/F stock has a par value of $25 b The P/F stock has no par value, but a stated value of $35 The C/S stock has a par value of $4 d The C/S stock had no par and no stated value