Prepare journal entries to record each of the following four separate issuances of stock.s

A corporation issued 4,000 shares of $20 par value common stock for $96,000 cash.

A corporation issued 2,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $26,500. The stock has a $1 per share stated value.

A corporation issued 2,000 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.

A corporation issued 1,000 shares of $25 par value preferred stock for $51,500 cash.