Bridgeport Corporation issued 2,400 shares of its $10 par value common stock for $51,700. Bridgeport also incurred $1,400 of costs associated with issuing the stock. Prepare Bridgeport's journal entry to record the issuance of the company's stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)