Rodriguez Corporation issues 7,000 shares of its common stock for $149,000 cash on February 20. Prepare journal entries to record this event under each of the following separate situations.

1.	The stock has a $16 par value.
2.	The stock has neither par nor stated value.
3.	The stock has a $8 stated value.

Record the issue of 7,000 shares of $16 par value common stock for $149,000 cash.

Record the issue of 7,000 shares of no-par, no-stated value common stock for $149,000 cash.

Record the issue of 7,000 shares of $8 stated value common stock for $149,000 cash.