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

1.	A corporation issued 5,000 shares of $10 par value common stock for $60,000 cash.
2.	A corporation issued 2,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has a $2 per share stated value.
3.	A corporation issued 2,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $47,000. The stock has no stated value.
4.	A corporation issued 1,250 shares of $75 par value preferred stock for $140,750 cash.