Brief Exercise 23-12 In 2017. Pina Inc. issued 900 shares of 10 par value common stock for land \orth s41, 100 Pre pare pina $ numa entry to record the transaction. Credit account titles are automatical y rnderted when armaunt rs entered. In not indent manual y 1 n ntry is require select en ry or the account titles nd enter 0 or the anants Account Titles and Explanation Debit Credit