Marigold Corporation issued 2,200 shares of its $10 par value common stock for $58,400. Marigold also incurred $1,300 of costs associated with issuing the stock. Prepare Marigold's journal entry to record the issuance of the company's stock. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Cash Common Stock Paid-in Capital in Excess of Par - Common Stock 58400 23,300 36400