Prepare the issuer's journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. issues 47,500 shares of $4 par value common stock for $312,500 cash. b. On April 1, OP Co. issues no-par value common stock for $80,000 cash. c. On April 6, MPG issues 3,000 shares of $15 par value common stock for $49,000 of inventory, $150,000 of machinery, and acceptance of a $99,000 note payable