At the end of fiscal year $2021,$ Harris Legal Services and Delicious 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 Harris Legal Services data.$)$

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

journal entries.$)$

Begin by journalizing the Harris Legal Services common stock issuance.

Journal Entry

Next, journalize the Delicious Doughnuts common stock issuance.

Data table

Data table