Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Company issues 46,500 shares of $4 par value common stock for $309,500 cash. b. On April 1, OP Company issues no-par value common stock for $78,000 cash. c. On April 6, MPG issues 2,800 shares of $15 par value common stock for $47,000 of inventory, $175,000 of machinery, and acceptance of a $97,000 note payable. Journal entry worksheet Record the issuance of 46,500 shares of $4 par value common stock for $309,500 cash. Note: Inter debiss before credits