Flounder Corporation issued 2,200 shares of its $10 par value common stock for $48,300. Flounder also incurred $1,500 of costs associated with issuing the stock. Prepare Flounder's journal entry to record the issuance of the company's stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)