Evans \& Sons, Inc., is authorized to issue one million shares of \(\$ 1\) par value common stock. In the company's initial public offering, 500,000 shares are sold to the investing public at a price of \(\$ 5\) per share. One month following Smith \& Sons' initial public offering, 1,000 of its common shares were sold by one investor to another at a price of \(\$ 15\) per share. How should this transaction be recorded in the accounts of Evans \& Sons? Why?