Brief Exercise 11-2 On May 10, Pina Colada Corp. issues 2,100 shares of $4 par value common stock for cash at $14 per share. Journalize the issuance of the 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.) Date Account Titles and Explanation Debit Credit May 10