Prepare the issuer's journal entry for each of the following separate transactions.

On March $1,$ Atlantic Company issues $43,000$ shares of $$3$ par value common stock for $$299,000$ cash.

On April $1,$ OP Company issues no$-$par value common stock for $$71,000$ cash.

On April $6,$ MPG issues $2,100$ shares of $$20$ par value common stock for $$40,000$ of inventory, $$140,000$ of machinery, and acceptance of a $$90,000$ note payable.