A company issued 100 shares of common stock with a par value of $6 for $8 per share. The journal entry to record this transaction is \begin{tabular}{|l|c|c|} \hline Cash & $600 & \\ \hline Paid-In Capital in Excess of Par-Common & & $600 \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \hline & Debit & Credit \\ \hline Cash & $800 & \\ \hline Common Stock - $6 par value & $600 \\ \hline Paid-In Capital in Excess of Par - Common & & $200 \\ \hline \end{tabular}