On May 10, Cheyenne Corp. issues 1,400 shares of $5 par value common stock for cash at $15 per share. Journalize the issuance of the stock. (Credit account titles are automatically indented when 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.) Date Account Titles and Explanation May 10 Cash Preferred Stock Paid-in Capital in Excess of Par Value-Common Stock Debit Credit