Olsson Corporation received a check from its underwriters for $$79$ ?million. This was for the issue of one million of its $$5$ ?par stock that the underwriters expect to sell for $$79$ ?per share. Which is the correct entry to record the issue of the stock?

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,79,000,000,],[$Stock issue expense,,$23,000,000$