Saved Prepare the journal entry to record Jevonte Company's issuance of 45,000 shares of its common stock assuming the shares have a: a. $4 par value and sell for $23 cash per share. b. $4 stated value and sell for $23 cash per share. View transaction list Journal entry worksheet 5 2 > Record the issuance of 45,000 shares of common stock assuming the shares have a $4 par value and sell for $23 cash per share. Note: Enter debits before credits. Transaction General Journal Debit Credit . Record entry Clear entry View general journal