At the end of fiscal year 2021, Happy Legal Services and Perfect 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 Happy Legal Services data.) (Click the icon to view the Perfect Doughnuts data.) explanations from any journal entries.) Begin by journalizing the Happy Legal Services common stock issuance. Data table Happy Legal Services: Common stock, $0.01 par value, 2,500 shares issued Additional paid-in capital $ 25 17,100 Data table Perfect Doughnuts: Common stock, no par value, 62 shares issued $ 291 Record the stock-issuance transaction for Carrie. (Record debits first, then credits. Exclude explanations from any journal entries.) January 29: Carrie Corporation issues 2,300 shares of its $0.01 par-value common stock to Attorney Kristin Maloney