At the end of fiscal year $2021,$ Haley Legal Services and Tastey Doughnuts reported these adapted amounts on their balance sheets $($all amounts in millions except for par value per share$)$: Data table

Tastey Doughnuts:

Common stock, no par value, $69$ shares issued

$

$299$

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$($Click the icon to view the Haley Legal Services data.$)$

$($Click the icon to view the Tastey Doughnuts 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 Haley Legal Services common stock issuance.

Journal Entry