Prepare the journal entry to record Jevonte Company's issuance of 37,000 shares of its common stock assuming the shares have a: a. \$2 par value and sell for $15 cash per share. b. $2 stated value and sell for $15 cash per share. Journal entry worksheet Record the issuance of 37,000 shares of common stock assuming the shares have a $2 par value and sell for $15 cash per share. Noten: Enter debits before credits