Evan Corp. allows its employees to purchase shares at a 24% discount. During the current month, employees purchased 2,000 shares for $28 per share. Evan should recognize compensation expense of $ Duncan issues 14,090 shares of $2 par value common stock for $11 per share. Stock issue costs are 54,886. The journal entry to record the issuance of stock will include a credit to additional PIC in excess of par of