required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ Issued $2,000$ shares of its $$5$ par value common stock for $$20$ per share.

$($b$)$ Issued $5,000$ shares of its stock for land advertised for sale at $$90,000.$ Zenia's stock is actively traded at a market price of $$16$ per share.

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

Common Stock

Paid$-$in Capital in Excess of Par$-$Common Stock

$($b$)$

Common Stock