Rodriguez Corporation issues 11,000 shares of its common stock for $196,900 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.

4a. The stock has a $14 par value.

4b. The stock has neither par nor stated value.

4c. The stock has a $7 stated value.

4d. The company purchases 1,000 shares of the $14 par value stock for $30 dollars each.

4e. Prepare the Stockholders Equity section of the Balance Sheet using the information with 4a. and 4d.