On January 14, Roland Corporation issued 100,000 shares of its $0.01 par-value common stock for the market price of $13.50 per share. Attorney Christie Mann invoiced Roland Corporation for $28,000 and has agreed to accept 2,000 shares of its $0.01 par-value common stock in full payment for this invoice. Roland Corporation issues the common stock to Attorney Mann on January 29 when the market price of the common stock was $13.70. Record the stock-issuance transactions for Roland Corporation. (Record debits first, then credits. Exclude explanations from any journal entries.) January 14: Roland Corporation issued 100,000 shares of its $0.01 par-value common stock for the market price of $13.50 per share