A company issues 60,000 shares of $40 par value common stock for cash at $60 per share. The entry to record the transaction would include (select all that apply):

A. Debit to Retained Earnings for $3,600,000
B. Credit to Common Stock for $3,600,000
C. Debit to Common Stock for $3,600,000
D. Credit to Paid-in Capital in Excess of Par Value-Common Stock for $1,200,000
E. Debit to Cash for $3,600,000
F. Credit to Common Stock for $2,400,000