Rodriguez Corporation issues 16,000 shares of its common stock for $81,800 cash on February 20. Prepare journal entries to record this event under each of the following separate situations. The stock has a $4 par value. The stock has neither par nor stated value. The stock has a $2 stated value.

A- Record the issue of 16,000 shares of $4 par value common stock for $81,800 cash.

B- Record the issue of 16,000 shares of no par, no stated value common stock for $81,800 cash.

C- Record the issue of 16,000 shares of $2 stated value common stock for $81,800 cash.