Sheridan Corporation issued 1,800 shares of its $10 par value common stock for $61,700. Sheridan also incurred $1,200 of costs associated with issuing the stock. Prepare Sheridan's journal entry to record the issuance of the company's stock. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)