5 At the beginning of the year 2004, The Battle Corp, has the following account Common Stock $10 par Treasury Stock Retained Earnings Paid in Capital in excess of par $24,000 90,000 2,340,000 1,320,000 ao During the year Battle issued 1000 shares for $12,000. Prepare the journal entry for the issuance of shares and prepare Battle's Dec.31,2004 Stockholders Equity