Stock Issuance (Par, No-Par, and Stated Value)

The following independent stock transactions occurred during January 20-- for Various Corporations:

(a)	Issued 6,300 shares of $10 par common stock for $63,000 cash.
(b)	Issued 3,700 shares of $10 par common stock for $50,600 cash.
(c)	Issued 5,300 shares of no-par common stock for $58,500 cash.
(d)	Issued 3,700 shares of no-par common stock for $38,900 cash.
(e)	Issued 6,300 shares of no-par common stock with a stated value of $8 per share for $50,400 cash.
(f)	Issued 2,700 shares of no-par common stock with a stated value of $8 per share for $22,500 cash.

Prepare general journal entries for these stock transactions, identifying each transaction by letter.

If an amount box does not require an entry, leave it blank.

Page: 1

	DATE	ACCOUNT TITLE	DOC. NO.	POST. REF.	DEBIT	CREDIT
1	a.						1
2							2
3							3
4	b.						4
5							5
6							6
7							7
8	c.						8
9							9
10							10
11	d.						11
12							12
13							13
14	e.						14
15							15
16							16
17	f.						17
18							18
19							19