Hawk Co$.$ issues $$19,000$ of capital stock for cash.

Required:

For the transaction above, complete the following:

$($a$)$ Select the accounts that are affected $($there will be at least two$).$

$($b$)$ Are the selected accounts increased or decreased?

$($c$)$ What is the dollar amount of change in the accounts?

$($d$)$ If Retained Earnings is selected, choose the reason that it has changed.