At the end of fiscal year 2021, Hipper 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 Hipper Legal Services data.) (Click the icon to view the Wonderful 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 Hipper Legal Services common stock issuance Journal Entry Accounts Debit Millions Credit