When Bunyan Corporation was formed on January 1, the corporate charter provided for 80,600 shares of $10 par value common stock.

When Bunyan Corporation was formed on January 1, the corporate charter provided for 80,600 shares of $10 par value common stock. The following transaction was among those engaged in by the corporation during its first month of operation: The corporation issued 8,370 shares of stock at a price of $28 per share.

Which of the following would be included when recording the transaction?