18 3pons Entity H issued 9,000 shares of its $1 par value common stock for $20 per share Which of the following statements is correct? Hint: Make the journal entry firs Cash should be credited for $180,000 Common stock thould be credited for $9,000 Paid-in-capltal-in excess-of-par-value should be debited for $171,000 Commen stock should be credited for $180,000