4 A corporation issued 1,200 shares of common stock at $10 per share. If the stock has a par value of $7 per share, which of the following will be part of the journal entry to record the issuance? Credit to Paid-in Capital in Excess of Par Value for $3,600 Credit to Common Stock for $12,000 Debit to Retained Earnings for $6,000 Debit to Cash for $8,400 0.66 pts O Credit to Paid-in Capital in Excess of Par Value for $10,000