Rodriguez Corporation issues $18,000$ shares of its common stock for $$264,900$ cash on February $20.$ Prepare journal entries to record this event under each of the following separate situations.

The stock has a $$14$ par value.

The stock has neither par nor stated value.

The stock has a $$7$ stated value.

$\backslash$table$[[,$No$,$Transaction,General Journal,Debit,Credit$],[2,$A$,1,$Cash,$264,900,],[,,$Common stock, $$14$ par value,,$252,000],[,,$Paid$-$in capital in excess of par value, common stock,,$],[,$:$.,,,-],[1,$B$,2,$Cash,$264,900,$i$.],[,,$Common stock, no$-$par value,,$264,900],[,,,,],[$i$,$C$,3,$Cash,$264,900,],[,,$Common stock, $$7$ stated value,,$126,000],[,,$Paid$-$in capital in excess of stated value, common stock,,$]]$