S. Lawyer performed legal services for E. Corp Due to a cash shortage, an agreement was reached whereby E. Corp. would pay S. Lawyer a legal fee of approx. $15,000 by issuing 8,000 shares of its common stock (par $1). The stock trades on a daily basis and the market price of the stock on the day the debt was settled is $1.80 per share. Given this information, the best journal entry for e. Corp to record for this transaction is