webdav/pid-1739864-dt-content-rid-12956331 1/courses/2204 G Names 14. The entry to record the issuance of 150 shares of $5 par common stock at par to an attorney in payment of legal fees for organizing the corporation includes a credit to Organizational Expenses Common Stock Cash Goodwill 15. The joumal entry a company records for the issuance of bonds when the contract rate is greater than the market rate would be a debit Cash, credit Premium on Bonds Payable and Bonds Payable debit Bonds Payable, credit Cash debit Cash and Discount on Bonds Payable, credit Bands Payable debit Cash, credi: Bends Payable