6. Ben company currently has common stock of $300,000, additional paid in capital of $800,000, and retained earning sof $75,000. On Dec 15 20x1, it issues 10,000 shares of $5 par common stock at $20 per share. Record Journal Entry for Dec 15 20x1. Dr. Cr Cr. Additional Paid In Capital in Excess of Par $ Stockholders' Equity Common Stock $ Paid in Capital in excess of Pars Retained Earnings