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Share Issuances for Cash

Henlay, Inc., issued $10,000$ shares of $$44$ par value preferred stock at $$106$ per share and $8,000$ shares of no$-$par value common stock at $$33$ per share. The common stock has no stated value. All issuances were for cash.

a$.$ Prepare the journal entries to record the share issuances.

b$.$ Prepare the journal entry for the issuance of the common stock assuming that it had a stated value of $$22$ per share.

c$.$ Prepare the journal entry for the issuance of the common stock assuming that it had a par value of $$4$ per share.

$\backslash$table$[[$Ref$.,\backslash$table$[[$General Journal$],[$Description$]],$Debit,Credit$],[$a$.,,,],[$Preferred stock,,$],[,$hat$(grad),],[$Issued shares of preferred stock.,,$],[,$widehat$(),],[,,],[$Issued shares of no$-$par value common stock.,,$],[$b$.,,,],[$Common stock,,$],[,$hat$(),],[$Issued shares of no$-$par value common stock, stated value.,,$],[$c$.,,,],[$Common stock,,$],[,$hat$(**),],[$Issued shares of common stock.,,$]]$