At the end of fiscal year 2021, Martin 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 Martin Legal Services data.) (Click the icon to view the Amazing 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 Martin Legal Services common stock issuance. Journal Entry Accounts Debit Credit Millions - 1 Data table Martin Legal Services: Common stock, $0.01 par value, 2,500 shares issued Additional paid-in capital $ 25 17,966 Data table Amazing Doughnuts: Common stock, no par value, 66 shares issued $ 292