Prepare journal entries to record the following selected transactions. January 10 Issued 105,000 shares of $2 par value common stock for $7 cash per share. January 15 Issued 10,300 shares of $2 par value common stock in exchange for equipment with a market value of $73,000. Pebruary 1 Issued 800 shares of $2 par value common stock to its promoters in exchange for their efforts, estimated to be worth $3,300. Journal entry worksheet Issued 105,000 shares of $2 par value common stock for $7 cash per share. Note: Enter debits before credits Journal entry worksheet Issued 10,300 shares of $2 par value common stock in exchange for equipment with a market value of $73,000. Note: Enter debits before credits. Journal entry worksheet Issued 800 shares of $2 par value common stock to its promoters in exchange for their efforts, estimated to be worth $3,300. Note: Enter debits before credits