Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. Issues 45,000 shares of $3 par value common stock for $305,000 cash b. On April 1, OP Co. issues no par value common stock for $75,000 cash. c. On April 6. MPG issues 2,500 shares of $25 par value common stock for $44,000 of inventory, $160,000 of machinery, and acceptance of a $94,000 note payable