Please answer question #33, SHOWING ALL WORK CORRECRLY ON ALL ANSWERS INCORRECT. Thank you!

On May 10, Swifty Corporation issues 3,100 shares of $4 par value common stock for cash at $14 per share Joumalize 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 for the amounts.) Date Account Titles and Explanation Debit Credit May 10 Cash 43.400 Pald-in Capital in excess of Par Value-Common Stock 12.400 Common Stock 31,000