Rodriguez Corporation issues 13,000 shares of its common stock for $173,100 cash on February 20. Prepare journal entries to record this event under each of the following separate situations. 1. The stock has a $12 par value. 2. The stock has neither par nor stated value, 3. The stock has a $6 stated value. Journal entry worksheet Record the issue of 13,000 shares of $12 par value common stock for $173,100 cash. Note: Enter debits before credits