Wildhorse Inc. issued 1,700 shares of no-par common stock for $26,000. Prepare Wildhorses journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $1 per share. (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 0 for the amounts.)