Cowboy Clothing issues 2,100 shares of its $0.01 par value common stock to provide funds for further expansion. Assuming the issue price is $11 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 ore no effects for o particular transoction/event., select "There ore no finoncial statement effects" in the first occount field