Whispering Corporation issued 720 shares of no-par common stock for $8,000. Prepare Whisperings journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share. (Credit account titles are automatically indented when 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.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record the transaction assuming option a	enter a debit amount	enter a credit amount
	enter an account title to record the transaction assuming option a	enter a debit amount	enter a credit amount
(b)	enter an account title to record the transaction assuming option b	enter a debit amount	enter a credit amount
	enter an account title to record the transaction assuming option b	enter a debit amount	enter a credit amount
	enter an account title to record the transaction assuming option b	enter a debit amount	enter a credit amount