WaterwayBeverage Company is authorized to issue 10500 shares of 8%, $100 par value preferred stock and 550000 shares of no-par common stock with a stated value of $1 per share. If Waterway issues 9500 shares of common stock to pay its recent attorney's bill of $37700 for legal services on a land access dispute, which of the following would be the journal entry for Waterway to record?