At the end of fiscal year $2018,$ Harold Legal Services and Wonderful Doughnuts reported these adapted amounts on their balance sheets $($all amounts in millions except for par value per share$)$:

$($Click the icon to view the balance sheet data.$)$

Assume each company issued its stock in a single transaction. Journalize each company's issuance of its stock, using its actual account titles. Explanations are not required. $($Enter amounts in millions. Record debits first, then credits. Exclude explanations from any journal entries.$)$

Begin by journalizing the Harold Legal Services common stock issuance.

Journal Entry

Data table

Harold Legal Services:

Common stock, $$0\mathrm{.}01$ par value, $2,700$ shares issued

Additional paid$-$in capital

$

$27$

$17,600$

Wonderful Doughnuts:

Common stock, no par value, $66$ shares issued

$

$297$