On May 10, Whispering Winds Corp. issues 2,600 shares of \\( \\$ 5 \\) par value common stock for cash at \\( \\$ 12 \\) per share. Journalize the issuance of the stock. (Credit account titles are outomatically 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 Ofor the amounts.)