Record journal entries for the following separate transactions. - Note: As needed, use the account "Common Stock" for parts a through e, and use the accounts "Common Stock-Class A" and "Common Stock-Class B" for parts f and g. -Note: As needed, use the account "Paid-in Capital in Excess of Par-Common Stock" for parts a through e, and use the accounts "Paid-in Capital in Excess of Par-Class A Common Stock" and "Paid-in Capital in Excess of Par-Class B Common Stock" for parts f and g. a. Max Inc. issued 5,000 shares of $1 par value common stock for $20 per share. b. Max Inc. issued 1,000 shares of no-par common stock for $25 per share. The state of incorporation requires a minimum value per share of $2. c. Max Inc. issued 500 shares of no-par common stock for $18 per share. d. Max Inc. issued 5,000 shares of $1 par value common stock for $18 per strare and incurred $1,000 in legal fees related to the stock issuance. e. Max Inc. issued 10,000 shares of common stock (\$1 par) in exchange for equipment with a fair value of $178,000. f. Max Inc. issued 3,000 shares of Class A common stock ( $1 par) and 4,000 shares of Class B common stock ( $2 par) for $80,000 cash. At the time of issuance, the market price of the Class A common stock is $15 per share, and the market price of the Class B common stock is $10 per share. g. Max Inc. issued 3,000 shares of Class A common stock ( $1 par) and 4,000 shares of Class B common stock ( $2 par) for $85,000 cash. At the time of issuance, the market price of the Class A common stock is $16 per share, and the market price of the Class B common stock is unknown. \begin{tabular}{|c|c|c|c|c|} \hline Date & Account Name & & Dr. & Cr. \\ \hline \multirow[t]{4}{*}{ a. Jan. 1} & Cash & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the issuance of stock. & & & \\ \hline \multirow[t]{4}{*}{ b. Jan. 1} & Cash & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the issuance of stock. & 28 & & \\ \hline \multirow[t]{3}{*}{ c. Jan. 1} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the issuance of stock. & E & - & \\ \hline \multirow[t]{4}{*}{ d. Jan. 1} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & Te record the issuance of stock. & E & & \\ \hline \multirow[t]{4}{*}{ e. Jan. 1} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the issuance of stock. & ] & & \\ \hline \multirow[t]{6}{*}{ f. Jan. 1} & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & & & 0 & 0 \\ \hline & To record the issuance of stock. & & 10 & \\ \hline g. Jan. 1 & & & 0 & 0 \\ \hline \end{tabular}