> a21 45 Cole Company issued 14,000 shares of par value stock. The shares sold for $3.00 per share and the par value of the shares were $.50 per share. On the date the shares were issued, part of the journal entry Cole Company would record would be a O debit of $42,000 to the "Common Stock" account O debit of $7,000 to the "Common Stock account O credit of $35,000 to the "Common Stock" account o credit of $7,000 to the "Common Stock" account O none of the above