At fiscal yearend 2010, Horris Printer and Delectable Doughnuts reported these adapted amounts on their balance sheets (amounts in millions):
Horris Printer:
Common stock, 1 cent par value, 2,300 shares issued ..... $ 23
Additional paid-in capital ................ 17,100
Delectable Doughnuts:
Common stock, no par value, 63 shares issued ........ $ 292
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.