On May 10, company issued 2,000 shares of $10 at par value for cash at $18 per

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Question:

On May 10, company issued 2,000 shares of $10 at par value for cash at $18 per share.

Present the corresponding records in the 'Journal' that reflect the issuance of these 2,000 shares.

File the records for a non-even common value issue of common shares.