Prepare journal entries to record the following four separate issuances of stock. (5 marks each x 4 = 20 marks)

a. Issued 1,000 shares of $ 10 par value common stock for $10,000 cash.

b. Issued 1,000 shares of no-par common stock in exchange for land estimated to be worth $20,000. The stock has no stated value.

c. Issued 1,000 shares of no-par common stock with stated value of $30 per share for $35,000 cash.

d. Issued 1000 shares of no-par value common stock to promoters in exchange for their services, estimated to be work $25,000. The stock has $30 per share stated value.