Gothic Architecture is a new chain of clothing stores specializing in the color black. Gothic issues 1,200 shares of its $3 par value common stock at $24 per share.

Record the issuance of the stock. How would the entry differ if Gothic issued no-par value stock? (If no entry is required for a particular event, select "No journal entry required" in the first account field.)

Cash:
	Common stock:
	Additional paid-in capital: