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

1.	A corporation issued 8,000 shares of $20 par value common stock for $192,000 cash.
2.	A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $51,500. The stock has a $1 per share stated value.
3.	A corporation issued 4,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $51,500. The stock has no stated value.
4.	A corporation issued 2,000 shares of $25 par value preferred stock for $101,500 cash.