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

A corporation issued 7,000 shares of $10 par value common stock for $84,000 cash.

A corporation issued 3,500 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 3,500 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 1,750 shares of $75 par value preferred stock for $157,750 cash.