Sheffield Corporation issued 1,800 shares of stock. Prepare the entry for the issuance under the following assumptions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) The stock had a par value of $7.75 per share and was issued for a total of $46,000. (b) The stock had a stated value of $7.75 per share and was issued for a total of $46,000. (c) The stock had no par or stated value and was issued for a total of $46,000. (d) The stock had a par value of $7.75 per share and was issued to attorneys for services during incorporation valued at $46,000. (e) The stock had a par value of $7.75 per share and was issued for land worth $46,000.