At the end of fiscal year 2021, Hammond Legal Services and Delectable Doughnuts reported these adapted amounts on their balance sheets (all amounts in millions except for par value per share): 

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.

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123 4 1 2 3 4 1 2 23 3 A1 A A1 A Hammond Legal Services: Common stock, $0.01 par value, 2,600 shares issued Additional paid-in capital Delectable Doughnuts: Common stock, no par value, 68 shares issued $ 26 17,400 $ 296