Bonita Beverage Company is authorized to issue 10,300 shares of 9%, $100 par value preferred stock and 530,000 shares of no-par common stock with a stated value of $1 per share. If Bonita issues 9,300 shares of common stock to pay its recent equipment invoice of $38,400 for computers, printers and copiers, what would be the journal entry for Bonita to record?