When Bunyan Corporation Was Formed On January 1 The Corporate Charter Provided F

When Bunyan Corporation was formed on January 1, the corporate charter provided for 80,600 shares of $10 par value common stock. The following transaction was among those engaged in by the corporation during its first month of operation: The corporation issued 8,370 shares of stock at a price of $28 per share.

Which of the following would be included when recording the transaction?

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