S10-4. (Learning Objective 2: Issue stock-par value stock and no-par stock) At fiscal year-end 2014, Bragg Legal Services and Daylight Doughnuts reported these adapted amounts on their balance sheets (amounts in millions): Bragg Legal Services: Common stock, $0.01 par value, 3,100 shares issued Additional paid-in capital S 31 19,800 Daylight Doughnuts: Common stock, no par value, 66 shares issued $ 365 Assume each company issued its stock in a single transaction. Journalize each company's issuance of its stock, using its actual account titles. Explanations are not required