On May 10, Grouper Corp. issues 1,600 shares of $5 par value common stock for cash at $12 per share. Journalize the issuance of the stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries. 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 Common Stock Paid-in Capital in Excess of Par-Common Stock Debit Credit 11200