Record entries for each of the following separate issuances of stock.

Issued $430$ shares of $$100$ par value common stock for $$44,720$ cash.

Exchanged $930$ shares of no$-$par common stock for $$13,800$ in legal services incurred in the organization of the company.

Journal entry worksheet

A

B

Issued $430$ shares of $$100$ par value common stock for $$44,720$ cash.

Note: Enter debits before credits.

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