Western Corporation sells and issues 200 shares of its $2 par value common stock at $20 per share. Show how this transaction would be recorded in the accounting equation. Show how this transaction would be recorded in the accounting equation. Some of the account names will be abbreviated. (Use parentheses or a minus sign when entering component decreases or contra account increases. Use only the necessary input lines.) Shareholders' Equity Contributed Capital + Retained Earnings Assets Liabilities Account Account Account Account