In 2006, Marly Corp. acquired 9,000 shares of its own $1 par value common stock at $18 per share. In 2007, Marly issued 4,000 of these shares at $25 per share. Marly uses the cost method to account for its treasury stock transactions. What accounts and what amounts should Marly credit in 2007 to record the issuance of the 4,000 shares?