Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1. Atlantic Co. issues 47,000 shares of $3 par value common stock for $311,000 cash. b. On April 1, OP Co issues no-par value common stock for $79,000 cash. c. On April 6, MPG issues 2,900 shares of $20 par value common stock for $48.000 of inventory, $180,000 of machinery, and acceptance of a $98,000 note payable. View transaction list Journal entry worksheet Record the issuance of 47,000 shares of $3 par value common stock for $311,000 cash Note: Enter debits before credits. Transaction General Journal Debit Credit