Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. issues 42,500 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 inventary, $145.000 of machinery, and acceptance of a $94,000 note payable