Prepare journal entries to record the following four separate issuances of stock. A corporation issued 9,000 shares of $10 par value common stock for $108,000 cash. A corporation issued 4,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $43,000. The stock has a $1 per share stated value. A corporation issued 4,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $43,000. The stock has no stated value. A corporation issued 2,250 shares of $100 par value preferred stock for $268,000 cash. Record the issue of 9,000 shares of $10 par value common stock for $108,000 cash. Record the issue of 4,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $43,000. The stock has a $1 per share stated value. Record the issue of 4,500 shares of no-par common stock to its promoters in exchange for their efforts, estimated to be worth $43,000. The stock has no stated value. Record the issue of 2,250 shares of $100 par value preferred stock for $268,000 cash. Note: Enter debits before credits. Transaction General Journal Debit Credit1

Pestiferous manufacturing produces a chemical pesticide and uses process costing. there are three processing departmentslong dash​mixing, ​refining, and packaging. on january​ 1, the first departmentlong dashmixinglong dashhad no beginning inventory. during​ january, 48,000 fl. oz. of chemicals were started in production. of​ these, 40,000 fl. oz. were​ completed, and​ 8,000 fl. oz. remained in process. in the mixing​ department, all direct materials are added at the beginning of the production​ process, and conversion costs are applied evenly throughout the process. at the end of​ january, the equivalent unit data for the mixing department were as​ follows: units equivalent units equivalent units units to be accounted for direct materials costs conversion costs completed and transferred out ​40,000 ​40,000 ​40,000 ending​ work-in-process* ​8,000 ​8,000 ​3,520 ​48,000 ​48,000 ​43,520 ​* percent complete for conversion​ costs: 44% in addition to the​ above, the cost per equivalent unit were​ $1.35 for direct materials and​ $5.30 for conversion costs. using this​ data, calculate the full cost of the ending wip balance in the mixing department. the​ weighted-average method is used.