Prepare journal entries to record the following four separate issuances of stock. 1. A corporation issued 2,500 shares of no-par common stock to its promotoers in exchange for their efforts, estimated to be worth $43,500. The stock has no stated value. 2. A corporation issued 2,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $43,000. The stock has a $2 per share stated value. 3. A corporation issued 5,000 shares of $30 par value common stock for $180,000 cash. 4. A corporation issued 1,250 shares of $100 par value preferred stock for $168,500 cash.