Swifty Corporation issued 520 shares of no-par common stock for $7,800. Prepare Swifty's journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of \$4 per share. IList 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.)