Here is selected financial statement data regarding a company's balance sheet.

	Dec. 31, 2021	Dec. 31, 2020
Assets
Property, plant, and equipment	$ 25,000,000	$ 19,330,000
Liabilities and Stockholders' Equity
Notes payable, long-term	$ 4,500,000	$ 4,500,000
...
Common stock	10,070,000	3,400,000
Paid-in capital in excess of par value	4,000,000	4,000,000
Retained earnings	1,240,000	750,000
Total stockholders' equity	15,310,000	8,150,000

During the year, the company issued an additional $1,000,000 of common stock at par.

Journalize the significant non-cash investing and financing activity. Use correct spelling and do not use any symbols or decimals.

Debit _____________ xx

credit ___________ xx