Roberts Company's common stock has a $1 stated value per share. The company issued 2,000 shares at $6 per share on January 30 of the current year. Which is the correct journal entry to record this transaction? Roberts Company's common stock has a $1 stated value per share. The company issued 2,000 shares at $6 per share on January 30 of the current year. Which is the correct journal entry to record this transaction