A group of investors is starting a new corporation to be called Flash inThe Pan, Inc. An attorney friend of one of the founders puts in several hours assisting with registrations, filings and other legal aspects of forming the corporation. After the corporation is formed on May 1, it is low on cash, so the board of directors offers the attorney 5,000 shares of no-par stock in payment of services rendered. The stock has no market value, but the attorney would normally bill $6,000 for the time. Give Flash in the Pans journal entry to issue the 5,000 shares.