Tamarisk Corporation issued 2,100 shares of its $10 par value common stock for $68,200. Tamarisk also incurred $1,600 of costs associated with issuing the stock. Prepare Tamarisk's journal entry to record the issuance of the company's stock. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)