10. The journal entry to issue 100,000 shares of $6.00 par common stock for $8.00 per share on January 2 would be: a) Jan. 2 Cash 800,000 Common Stock 800,000 Cash Paid-in Capital in Excess of Par C/S 600,000 200,000 b) Jan.2 Common Stock 800,000 c) Jan.2 Cash 800,000 Common Stock Paid-in Capital in Excess of Par C/S 600,000 200,000 d) Jan.2 Cash 600,000 Common Stock 600,000