Patre Corporation issued 240 shares of 10 par value common stock to attorneys in payment of a $4,400 charge for drawing up the articles of incorporation. The journal entry to record this transaction would include a Patre Corporation issued 240 shares of 10 par value common stock to attorneys in payment of a $4,400 charge for drawing up the articles of incorporation. The journal entry to record this transaction would include a Multiple Choice Debit to Articles of Incorporation for $4,400 Debit to Cash for $4,400 Debit to Common Stock for $4,400 Credit to Common Stock for $2,400 Debit to Organization Expenses for $2,400