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A company has 44.000 shares of common stock outstanding. The stockholders' equity applicable to common shares is $525.800, and the par value per common share is $10. The book value per share is Multiple Choice $0.08. 11 o o o o o $5258 $11.95 $10.00 $1.95 A corporation sold 13,000 shares of its $10 par value common stock at a cash price of $15 per share. The entry to record this transaction would include: Multiple Choice 0 A debit to Cash for $130,000 0 A debit to Pald-in Capital in Excess of Par Value. Common Stock for $195,000. 0 A credit to Pald-in Capital In Excess of Par Value. Common Stock for $325,000. 0 A credit to Common Stock for $195,000. 0 A credit to Common Stock for $130.000