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

a$.$ On March $1,$ Atlantic Company issues $47,000$ shares of $$3$ par value common stock for $$311,000$ cash.

b$.$ On April $1,$ OP Company issues no$-$par value common stock for $$79,000$ cash.

c$.$ On April $6,$ MPG issues $2,900$ shares of $$20$ par value common stock for $$48,000$ of inventory, $$180,000$ of machinery, and acceptance of a $$98,000$ note payable.

Journal entry worksheet

$1$

$2$

$3$

Record the issuance of $47,000$ shares of $$3$ par value common stock for $$311,000$ cash.

Note: Enter debits before credits.

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