Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Company issues 48,000 shares of $5 par value common stock for $314,000 cash. b. On April 1, OP Company issues no-par value common stock for $81,000 cash. c. On April 6, MPG issues 3,100 shares of $20 par value common stock for $50,000 of inventory, $155,000 of machinery, and acceptance of a $100,000 note payable.

Prepare the issuer's journal entry for each of the following separate transactions a. On March 1, Atlantic Company issues 48,000 shares of \\( \\$ 5 \\) par value common stock for \\( \\$ 314,000 \\) cash b. On April 1, OP Company issues no-par value common stock for \\( \\$ 81,000 \\) cash. c. On April 6, MPG issues 3,100 shares of \\( \\$ 20 \\) par value common stock for \\( \\$ 50,000 \\) of inventory, \\( \\$ 155,000 \\) of machinery, and acceptance of a \\( \\$ 100,000 \\) note payable