1. Data Corporation issued 1,000 shares of $2 par value common stock for $10 per share. The journal entry to record the issue of the common stock is: a Cash 10,000 Common Stock 10,000 b. Cash 2,000 Paid-in Capital in Excess of Par Value 8.000 Common Stock 10,000 C. Cash 10,000 Common Stock 8.000 Retained Earnings 2,000 d Cash 10,000 Common Stock 2.000 Paid-in Capital in Excess of Par Value 8.000 e. None of these