Part 6: (total 8 points) Prepare the issuer's journal entry for each separate transaction: a. On March 1, Atlantic Co. issues 40,000 shares of $5 par value common stock for $250,000 cash. b. On April 1, OP Co. issues no-par value common stock for $50,000 cash. c. On April 6, MPG issues 2,000 shares of $25 par value common stock for $45,000 of inventory, $145,000 of machinery, and acceptance of an $94,000 note payable