Prepare the issuers journal entry for each of the following separate transactions.

A. On March 1, Atlantic Co. issues 51,000 shares of $4 par value common stock for $357,000 cash.

B. On April 1, Antigo Company isshes no-par value common stock for $75,000 cash.

C. On April 6, MPG issues 4,200 shares of $18 par value common stock for $42,000 of inventory, $160,000 of machinery, and acceptance of a $113,000 note payable.