In 12/31/21, ABC issued 20,000 shares of St pas value common stock at the closing market price of $15 per share. Perpare ABC's journality to reflect the issuance of the stock on 12/31/21. To refresh your memory Paid in Capital in Ecoss of Par account should be red to account for excess proceeds over par value in stock issuance transaction See your Principles of Accounting testhook or Chapter 15 of your formediate Accounting textbook for a review)