Prepare the issuers journal entry for each of the following separate transactions.

a. On March 1, Atlantic Co. issues 44,000 shares of $5 par value common stock for $302,000 cash.

b. On April 1, OP Co. issues no-par value common stock for $73,000 cash.

c. On April 6, MPG issues 2,300 shares of $15 par value common stock for $42,000 of inventory, $150,000 of machinery, and acceptance of a $92,000 note payable.