Prepare journal entries to record the following selected transactions. January 10 Issued 104,600 shares of $2 par value common stock for $8 cash per share. January 15 Issued 10,200 shares of $2 par value common stock in exchange for equipment with a market value of $72, 00e. February 1 Issued 600 shares of $2 par value common stock to its promoters in exchange for their efforts, estimated to be worth $3,200. Journal entry worksheet Issued 104,000 shares of $2 par value common stock for $8 cash per share. Note: Enter debits before credits. Journal entry worksheet Issued 10,200 shares of $2 par value common stock in exchange for equipment with a rharket value of $72,000. Note: Enter debits before credits. Journal entry worksheet Issued 600 shares of $2 par value common stock to its promoters in exchange for their efforts, estimated to be worth $3,200. Note: Enter debits before credits