A corporation sold 13,500 shares of its $10 par value common stock at a cash price of $14 per share. The entry to record this transaction would include:

• A credit to Paid-in Capital in Excess of Par Value, Common Stock for $189,000.

• A debit to Paid-in Capital in Excess of Par Value, Common Stock for $54,000.

• A credit to Common Stock for $189,000.

• A credit to Paid-in Capital in Excess of Par Value, Common Stock for $54,000.

• A debit to Cash for $135,000.