Begin by journalizing the Hajjar Legal Services common stock issuance. At the end of fiscal year 2021, Hajjar Legal Services and Heavenly 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 Hajjar Legal Services data (Click the icon to view the Heavenly 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.) At the end of fiscal year 2021, Hajjar Legal Services and Heavenly 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 Hajjar Legal Services data. (Click the icon to view the Heavenly 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 joumal entries.) Next, journalize the Heavenly Doughnuts common stock issuance