At the end of fiscal year $2021,$ Harold Legal Services and Amazing 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 Harold Legal Services data.$)$

$($Click the icon to view the Amazing Doughnuts data.$)$

Assume each company issued its stock in a single transaction. Joumalize 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 joumal entries.$)$

Begin by journalizing the Harold Legal Services common stock issuance.

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Data table

Data table

Harold Legal Services:

Common stock, $$0\mathrm{.}01$ par value, $2,900$ shares issued

$

$29$

Amazing Doughnuts:

Additional paid$-$in capital

Common stock, no par value, $63$ shares issued

$

$299$