20,000 shares of no-par common stock, stated value $10, at 16 cash per share. The journal entry to record this transaction is Mendez, Inc., issued Select one: O A. Cash 320,000 320,000 Common Stock Cash 320,000 Common Stock 200,000 Paid-in Capital in Excess of Par Value 120,000 O C. Cash 320,000 200,000 Common Stock Retained Earnings 120,000 O D. Cash 320,000 Common Stock 200,000 Paid-in Capital in Excess of Stated Value 120,000 O E. None of the above