Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. issues 44,500 shares of $3 par value common stock for $303,500 cash b. On April 1, OP Co. issues no-par value common stock for $74,000 cash c. On April 6, MPG issues 2,400 shares of $20 par value common stock for $43,000 of inventory, $155,000 of machinery, and acceptance of a $93,000 note payable View transaction list Journal entry worksheet Record the issuance of 44,500 shares of $3 par value common stock for $303,500 cash Note: Enter debits before credits Transaction General Journal Debit Credit Cash 303,500 Common stock, $3 par value Paid-in capital in excess of par value, common stock 133,500 118,500 Record entry Clear entry View general journal