At fiscal year-end 2014, Bragg Legal Services and Daylight Doughnuts reported these adapted amounts on their balance sheets (amounts in millions):
Bragg Legal Services:
Common stock, $0.01 par value, 3,100 shares issued ..... $ 31
Additional paid-in capital ................. 19,800
Daylight Doughnuts:
Common stock, no par value, 66 shares issued ......... $ 365
Assume each company issued its stock in a single transaction. Journalize each company’s issuance of its stock, using its actual account titles. Explanations are not required.