A Corporation received cash from issuing 20,000 shares of common stock at $4 per share on January 1, 2018. The stock has a par value of $1 per share. Which is the correct journal entry to record this transaction?

		Common Stock 20,000 Additional Paid in Capital 60,000 Cash 80,000
		Cash 80,000 Common Stock 20,000 Additional Paid in Capital 60,000
		Common Stock 60,000 Additional Paid in Capital 20,000 Cash 80,000
		Cash 80,000 Common Stock 60,000 Additional Paid in Capital 20,000