To expand operations, Aragon Consulting issued 1, 400 shares of previously unissued common stock with no-par value. Complete the table below, indicating the account, amount, and direction of the effect for the issuance of the no-par value stock at $50. (Enter any decreases to account balances with a minus sign). Assets Liabilities Prepare the journal entry for the issuance of the no par value stock at $50. (f no entry is required for a transaction/event, select "No Journal En Required in the first account field.)