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Question - Northwest Gas and Electric Company is a giant public utility operating in northern and central California whose annual revenues exceed $17 billion. It reported the following December 31 simplified balances in its statement of stockholders' equity (dollars in millions):
Current Year
Prior Year
Common stock
$1,335
$1,334
Paid-in capital
8,485
8,034
Retained earnings
9,686
8,794
During the current year, Northwest Gas and Electric reported net income of $1,651.
Assume that the only other transaction that affected stockholders' equity during the current year was a single stock issuance for cash. Recreate the journal entry reflecting the stock issuance (in millions).
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