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

1. A corporation issued 6,000 shares of $20 par value common stock for $144,000 cash.
2. A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $36,000. The stock has a $1 per share stated value.
3. A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $36,000. The stock has no stated value.
4. A corporation issued 1,500 shares of $75 par value preferred stock for $148,500 cash.