Refer to the FASB Codification through the student access posted in the Welcome module. Indicate precisely the sections of the Codification that provide the information for your response to the question. That is, enter the code in the format: - Writethecodeforeachparagraph of the Codification used to respond. Answer the following questions primarily in your own words. You may quote from the Codification if needed but be sure to indicate that you are presenting a quotation. Your responses should be concise and pertinent. Please do not use highlighting or colored typeface. XYZ Company just issued 5,000 shares of its $5 par value common stock for $35. XYZ incurred $4,000 of legal and administrative costs associated with the stock issuance. a. Where in the codification will XYZ find guidance on how to account for the costs of issuance? b. How will XYZ record the common stock issuance (show the JE)