The Collyer Corporation is authorized to issue 100,000 shares of $1 par value common stock. Prepare the journal entry to record the issuance of 100,000 shares of common stock for $10 per share.

Fleishman Corporation issued 5,000 shares of its no-par common stock for $28 per share. Prepare the journal entry to record the sale of stock.

The Collyer Corporation authorizes the issuance of 25,000 shares of 10%, $50 par cumulative preferred stock. Prepare the journal entry to record the issuance of 25,000 shares of preferred stock for $58 per share.