15.. A company issued 4,000 shares of $20 par value preferred stock for $45 per share, receiving cash.. The entry to record that sale of stock would include: A.. a debit to Cash for $80,000 00 m bolo MIS B.. a credit to Common Stock for $80,000 na d bono vin o o 0000 C.. a credit to Paid-in Capital in Excess of Par-Preferred Stock for $100,000 D.. a credit to Preferred Stock for $180,000 00001