Pina Colada Corp. is authorized to issue 10000 shares of 8%, $100 par value preferred stock and 560000 shares of no-par common stock with a stated value of $1. per share. If Pina Colada issues 10000 shares of common stock to pay its recent attorney's bill of $56000 for legal services on a land access dispute, which of the following would be the best journal entry for Pina Colada to record? Legal Expense 56000 Common Stock 10000 Paid-in Capital in Excess of Par value - Common 46000