A company receives $50 million by issuing new shares of stock. It uses the cash received to pay off a long-term promissory note. Which of the following accounts would be used to record these 2...

A company receives $50 million by issuing new shares of stock. It uses the cash received to pay off a long-term promissory note.  Which of the following accounts would be used to record these 2 transactions?

Group of answer choices