Prepare the issuer's journal entry for each of the following separate transactions a. On March 1, Atlantic Co issues 12,500 shares of $4 par value common stock for $297,500 cash b. On April 1 OP Co. issues no par value common stock for $70,000 cash c. On April 6, MPG issues 2,000 shares of $25 par value common stock for $45,000 of inventory, $145,000 of machinery, and acceptance of a $94,000 note payable