20. The journal entry to record the issuance of 8,000 shares of $5 par value common stock at $9 per share includes a credit to: a. Common Stock, $72,000. b. Common Stock, $40,000. c. Paid-in Capital in Excess of Par Value, $40,000 d. Paid-in Capital in Excess of Par Value, S32,000. e. Both (b) and (d) are correct answers