Rodriguez Corporation issues 15,000 shares of its common stock for $199,300 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.

The stock has a $10 par value. (Record the issue of 15,000 shares of $10 par value common stock for $199,300 cash.)

The stock has neither par nor stated value. (Record the issue of 15,000 shares of no-par, no-stated value common stock for $199,300 cash.)

The stock has a $5 stated value. (Record the issue of 15,000 shares of $5 stated value common stock for $199,300 cash.)