Preparing Entry to Issue Common Stock with Stock Issue Costs

$\backslash$table$[[$Date$,$Account Name,,Dr$.,$Cr$.],[$Jan$.1,$Cash,V$,95,000,0],[,$Common Stock,V$,0,25,000],[,$Paid$-$in Capital in Excess of Par$-$Common Stock,V$,0,70,000],[,$To record the issuance of stock,,,$]]$