ABC Inc. sold 14.000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include A. A debit to Cash for $140,000 B. A debit to Contributed Capital in Excess of Par Value Common Stock for $42.000 OC. A credit to Common Stock for $182.000. OD. A credit to Common Stock for $140.000