Prepare the journal entry to record Sloan Company's issuance of 81,000 shares of $5 par value common stock assuming the shares sell for: a. $5 cash per share. b. $6 cash per share. View transaction list Journal entry worksheet Record the issuance of 81,000 shares of $5 par value common stock assuming the shares sell for $5 cash per share. Note: Enter debits before credits. General Journal Debit Credit Transaction a. Record entry Clear entry View general journal