On 1/1X1, Trump Company owned all 100,000 shares of Swamp Company when Swamp's Shareholders' Equity was as follows:

Capital Stock: $1 par	100,000
Additional Paid In Capital	200,000
Retained Earnings	400,000
Total Equity	700,000

On 1/2/X1, Swamp issued 10,000 additional shares for $8 each, but Trump did not purchase any of the shares. After Swamp's stock issue, Trump should make which of the following accounting entries

a. Debit Investment in Swamp for $80,000 and Credit Gain for $80,000

b. Debit Investment in Swamp for $80,000 and Credit P's Capital for $80,000

c. Debit Investment in Swamp for $9,091 and Credit P's Capital for $9,091

d. Debit Investment in Swamp for $9,091 and Credit Gain for $9,091

e. None of the Above