WikWok hires a consultant for a new project, and issues common stock with a par value of $100 in exchange for consulting services received. The common stock does not have an observable fair value. The consultant ordinarily charges $3600 for the services received. What is the journal entry required to record this transaction? Cr. Additional paid-in capital -- 3500 Dr. Consulting fee expense -- 3600 Cr. Additional paid-in capital -- 4100 Dr. Consulting fee expense -- 4200 Cr. Common stock at par -- 100 Dr. Cash -- 4200