ABC Corporation issued 1,000 shares of $10 par value common stock at $20 per share. The stock issuance costs amounted to $2,000. Requirements: a. Prepare the journal entry to record the issuance of common stock by ABC Corporation. b. Calculate the total amount of cash received from the issuance. c. Record the common stock account. d. Determine the amount of stock issuance costs to be capitalized. e. Analyze the impact of the stock issuance on the balance sheet and income statement.