Whispering Corporation issued 540 shares of no-par common stock for $8,200. Prepare Whispering's journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $4 per share. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)