Dobbs Hardware recorded the following in its tabular analysis. What is the nature of the transaction recorded on June 1? Stockholders' Equity Assets Liabilities Accounts + Cash Payable Unearned Revenue + Common Stock Pd.-in Cap. + + Excess Revenues Expenses Jan. 1 31,600 Jun. 1 7,100 2,100 5,000 O Issuance of common stock at less than par value Issuance of treasury stock above par value Issuance of common stock at par value O Issuance of common stock above par value