S10-5. (Learning Objective 2: Record issuance of stock for cash and for services) On January 14, Roland Corporation issued 100,000 shares of its $0.01 par-value common stock # $28,000 and has agreed to accept 2,000 shares of its $0.01 par-value common stock in full the market price of $13.50 per share. Attorney Christie Mann invoiced Roland Corporation fe payment for this invoice. Roland Corporation issues the common stock to Attorney Mann on January 29 when the market price of the common stock was $13.70. Record the stock-issuanc /transactions for Roland Corporation.