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Following are the issuances of stock transactions. Prepare journal entries to record each of the following three separate issuances of stock. 1. A corporation issued 6,000 shares of $20 par value common stock for $144,000 cash. 2. A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $26,500. The stock has no stated value