8 ABC Inc. sold 14,000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include: OA. A credit to Common Stock for $140,000. OB. A debit to Contributed Capital in Excess of Par Value, Common Stock for $42,000. OC. A credit to Common Stock for $182,000. D. A debit to Cash for $140,000