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

A corporation issued 6,000 shares of $5 par value common stock for $36,000 cash.

A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $44,000. The stock has a $1 per share stated value.

A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $44,000. The stock has no stated value.

A corporation issued 1,500 shares of $25 par value preferred stock for $81,500 cash.