Rodriguez Corporation issues 19,000 shares of its common stock for $353,600 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.

1. The stock has a $18 par value.
2. The stock has neither par nor stated value.
3. The stock has a $9 stated value.

Record the issue of 19,000 shares of $18 par value common stock for $353,600 cash.