Prepare journal entries to record the following four separate issuances of stock. 1 A corporation sed 1,00 share f sip ie arom stes cngefortheirefots, estimated to be worth $37500 of $10 par value common stock for $120,000 cash. 2 A corporation issued 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $37,500. The stock has a $1 per share stated value 3. A corporation issued 5,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $37,500. The stock has no stated value. 4. A corporation issued 2.500 shares of $100 par value preferred stock for $287,500 cash