Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. issues 51,000 shares of $3 par value common stock for $323,000 cash. b. On April 1, OP Co. issues no-par value common stock for $87,000 cash. c. On April 6, MPG issues 3,700 shares of $15 par value common stock for $56,000 of inventory, $170,000 of machinery, and acceptance of a $92,000 note payable. View transaction list Journal entry worksheet Record the issuance of 51,000 shares of $3 par value common stock for $323,000 cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal