Cowboy Clothing issues $1,900$ shares of its $$0\mathrm{.}01$ par value common stock to provide funds for further expansion. Assuming the issue

price is $$13$ per share, determine the financial statement effects of the issuance of common stock.

Note: Amounts to be deducted should be indicated with a minus sign. If there are no effects for a particular transaction$/$event$,$

select "There are no financial statement effects" in the first account field.