A corporation issued 5,000 shares of $15 par value preferred stock at $18 per share. Which of the following will be part of the journal entry to record the issuance? O Debit to Retained Earnings for $15,000 O Credit to Paid-in Capital in Excess of Par Value-Preferred Stock for $15,000 O Debit Cash for $75,000 O Credit to Preferred Stock for $90,000 O Debit to Cash for $15,000