At fiscal year-end 2010, Harry Printer and Delightful Doughnuts reported these adapted amounts on their Balance Sheets (amounts in millions):

5

Shareholders' Equity 601

LO

1

LO

2

LO

2

A1

A

B

C

1

Harry Printer:

2

Ordinary shares, 1 cent par value, 2,400 shares issued

$ 24

3

Additional paid-in capital

17,200

4

A1

A

B

C

1

Delightful Doughnuts:

2

Ordinary shares, no-par value, 64 shares issued

$ 294

3

4

Assume each company issued its shares in a single transaction. Journalize each company's issuance of its shares, using its actual account titles. Explanations are not required.