The Stockholders' Equity accounts of Nardo Corporation at January 1, 2019 appear below: Common Stock, $5 par value, 150,000 shares authorized: 33,500 shares issued and outstanding $167,500 Paid in Capital in excess of par value - Common Stock 139,200 Retained Earnings 186,520 During the year, the following transactions occurred: b. Issued 18,000 shares of common stock for $11.50 cash per share Prepare the journal entry for b