On August 5, Swifty Corporation issued 3,200 common shares for $10 per share. Prepare the journal entry for this transaction. (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 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 5	enter an account title to record issuance of shares on August 5	enter a debit amount	enter a credit amount
	enter an account title to record issuance of shares on August 5	enter a debit amount	enter a credit amount
	(To record issuance of shares.)