London Limited issued 2,000 common shares in payment of its lawyer's bill of $8,000. London Limited assured the lawyer that the shares would be worth $10,000 within one year. The bill was for services performed in helping the company incorporate. Southern should record this transaction by debiting

		Legal Fees Expense for $8,000.
		Common Shares for $8,000.
		Legal Fees Expense for $10,000.
		Common Shares for $10,000.

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