we On May 10, Cheyenne Corp. issues 1400 shares of $5 par value common stock for cash at $15 per share. Journalize the issuance of the 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 for the amounts) Debit Credit Date Account Titles and Explanation May 10 Cash 32500 Common Stock 12500 Paid in Capitalin Excess of Par Value Common Stock 20000