Rodriguez Corporation issues 19,000 shares of its common stock for $127,700 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.

The stock has a $6 par value.

a. Record the issue of 19,000 shares of $6 par value common stock for $127,700 cash.

The stock has neither par nor stated value.

b. Record the issue of 19,000 shares of no-par, no-stated value common stock for $127,700 cash

The stock has a $3 stated value.

c. Record the issue of 19,000 shares of $3 stated value common stock for $127,700 cash.