A company issued 60 shares of $100 par value common stock for $8,200 cash. The journal entry to record the issuance is: Multiple Choice Debit Cash $8,200; credit Common Stock $6,000; credit Paid-in Capital in Excess of Par Value, Common Stock $2,200. Debit Cash $8,200; credit Paid-in Capital in Excess of Par Value, Common Stock $6,000, credit Common Stock $2,200 Debit Cash $8,200; credit Common Stock $8,200. Debit Investment in Common Stock $8,200; credit Cash $8,200