Answer:
Debit Cash account           $57,000
Credit Shares capital         $3,000
Credit Share premium       $54,000
Being entries to record cash received from the issuance of shares
Explanation:
Par value per share = $1
Issue price per share = $19
Premium per share from issue = $19 - $1
                                                    = $18
Number of issued shares = 3000
Share capital balance from issue = 3000 × $1
                                                           = $3000
Premium balance = 3000 × $18
                              = $54,000
Cash received from Issue = 3000 × $19
                                            = $57,000
Entries to be posted 
Debit Cash account           $57,000
Credit Shares capital         $3,000
Credit Share premium       $54,000
Being entries to record cash received from the issuance of shares.