Prepare journal entries to record each of the following independent stock issue situations.

(a) Sherri Hui Corporation issued 100,000 shares of \($1\) par value common stock. The issue price was \($30\) per share.

(b) Ariana Corporation issued 50,000 shares of no par common stock for \($10\) per share.

(c) Laser Golf issued 40,000 shares of \($100\) par value preferred stock. The issue price was \($102\) per share.

(d) Charleston Industries issued 5,000 shares of \($5\) par value common stock for land with a fair value of \($75\),000.