Share Issuances for Cash Henlay, Inc., issued 10,000 shares of $30 par value preferred stock at $72 per share and 8,000 shares of no-par value common stock at $23 per share. The common stock has no stated value. All issuances were for cash. a. Prepare the journal entries to record the share issuances. b. Prepare the journal entry for the issuance of the common stock assuming that it had a stated value of $15 per share. c. Prepare the journal entry for the issuance of the common stock assuming that it had a par value of $3 per share