A corporation sold 13,000 shares of its $10 par value common stock at a cash price of $11 per share. The entry to record this transaction would include: A debit to Cash for $130,000. A credit to common Stock for $130,000. A credit to Paid-in Capital in Excess of Par value, Common stock for $143,000. A debit to Paid-in Capital in Excess of Par value, Common Stock for $13,000. A credit to Common Stock for $143,000