Prepare journal entries to record each of the following independent stock issue situations. (a) Sherri Hui Corporation issued 100,000 shares of $1 par value common stock. The issue price was $30 per share. (b) Ariana Corporation issued 50,000 shares of no par common stock for $10 per share. (c) Laser Golf issued 40,000 shares of $100 par value preferred stock. The issue price was $102 per share. (d) Charleston Industries issued 5,000 shares of $5 par value common stock for land with a fair value of $75,000