Prepare the journal entries to record the following separate issuances of stock: 1.) A corporation issued 20,000 shares of $7 par value common stock for $350,000. 2.) A corporation issued 4,500 shares of no-par common stock in exchange for a building worth $95,000. 3.) A corporation issued 3,000 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $150,000. The stock has a $6 stated value. 4.) A corporation issues 9,000 shares of $22 par value preferred stock for $240,000.

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