Attorney Kristin Maloney invoiced Robert for $$28,575$ and has agreed to accept $2,300$ shares of its $$0\mathrm{.}01$ par$-$value common stock in full payment for this invoice. Robert issued the common stock to Attorney Maloney on January $29.$

Record the stock$-$issuance transaction for Robert. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

January $29$: Robert Corporation issues $2,300$ shares of its $$0\mathrm{.}01$ par$-$value common stock to Attorney Kristin Maloney.

Journal Entry

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$Jan $29,,,],[,,,],[,,,]]$