21 2 pts On June 30 of the current year, The Rick O'Shea Company purchased equipment with a market value of $76,000 by issuing a note payable for $10,000 and by issuing 11,000 shares of its $2 par common stock. What amount should be credited to the Common Stock account for this transaction? $66,000 $22,000 $76,000 $44,000