Answer:
the complete journal entry for this transaction will be:
Date, issuance of common stocks
Dr Cash 25,000
Cr Common stock 25,000
If the par value of the stocks was lower than $25,000, for e.g. $15,000, instead of crediting only common stock account, you would need to credit both common stock (for $15,000) and additional paid in capital account (for $10,000).
