Stellar Inc. issued 20,000 shares of common stock, $5 par value, for $28 per share on March 28, 2020. Related to this transaction, Stellar incurred legal and administrative costs totaling $5,000. paid in cash. The $5,000 share issue costs O Are capitalized and then amortized. O Are reported as an operating expense in income statement Reduce the Common Stock account Reduce the Paid-in Capital in Excess of Par-Common Stock account