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 share 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.