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Share Issuances for Cash

Minaret, Inc., issued $10,000$ shares of $$50$ par value preferred stock at $$68$ per share and $12,000$ shares of no$-$par value common stock at $$15$ 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 $$4$ per share.

c$.$ Prepare the journal entry for the issuance of the common stock assuming that it had a par value of $$2$ per share.