17. A corporation issued 6,400 shares of its $1 par value stock at $13 per share. The entry to record this transaction would be: a) 83,200 Cash Paid-in Capital in Excess of Par, Common Stock Common Stock 6,400 76,800 b) 83,200 Cash Common Stock 83,200 83.200 Cash Common Stock Paid-in Capital in Excess of Par, Common Stock 6,400 76,800 d) Treasury Stock Paid-in Capital, Treasury Stock 83,200 83,200 83,200 Common Stock Paid-in Capital in Excess of Par, Common Stock Cash 6,400 76,800