Recording Stock Issue Costs Stellar Inc. issued 18,000 shares of common stock, $0.01 par value, for $28 per share on March 28, 2020. Related to this transaction, Stellar incurred legal and administrative costs totaling $3,600, paid in cash. Required Prepare the journal entry on March 28, 2020, for the issuance of common shares. Note: List multiple debits (when applicable) in alphabetical order and list multiple credits (when applicable) in alphabetical order. Date Account Name Dr. Cr. March 28, 2020