Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1. Atlantic Co. issues 51, 500 shares of $4 par value common stock for $324, 500 cash b. On April 1, OP Co. issues no-par value common stock for $88,000 cash. c. On April 6, MPG issues 3.800 shares of $20 par value common stock for $57,000 of inventory. $175,000 of machinery, and acceptance of a $93,000 note payable