A group of investors is starting a new corporation to be called Flash in the 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 Pan's journal entry to issue the $5,000$ shares.