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

a$.$ On March $1,$ Atlantic Company issues $49,000$ shares of $$4$ par value common stock for $$317,000$ cash.

b$.$ On April $1,$ OP Company issues no$-$par value common stock for $$83,000$ cash.

c$.$ On April $6,$ MPG issues $3,300$ shares of $$15$ par value common stock for $$52,000$ of inventory, $$140,000$ of machinery, and acceptance of a $$102,000$ note payable.

$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit$],[1,$a$.,$Cash,$317,000,],[,,$Common stock, $$4$ par value,,$196,000],[,,$Paid$-$in capital in excess of par value, common stock,$121,000,],[,,,,],[,$b$.,$Cash,$83,000,],[,,$Common stock, no$-$par value,,$],[,$c$.,$Inventory,$53,000,],[,,$Machinery,$140,000,],[,,$Common stock, $$15$ par value,$49,500,],[,,$Note payable,$102,000,]]$

paid in capital in excessof par value, common stock?