$[$The following information applies to the questions displayed below.$]$

Following are the issuances of stock transactions.

A corporation issued $5,000$ shares of $$10$ par value common stock for $$60,000$ cash.

A corporation issued $2,500$ shares of no$-$par common stock to its promoters in exchange for their efforts, estimated to be worth $$57,500.$ The stock has a $$2$ per share stated value.

A corporation issued $2,500$ shares of no$-$par common stock to its promoters in exchange for their efforts, estimated to be worth $$57,500.$ The stock has no stated value.

A corporation issued $1,250$ shares of $$75$ par value preferred stock for $$151,250$ cash.

Prepare journal entries to record each of the following four separate issuances of stock.