Anderson Corporation received cash from issuing 28,000 shares of no- par common stock for $4 per share on January 1, 2018. Which is the correct journal entry to record this transaction? 112,000 OA. Cash Common Stock - Par Value Paldin Capital in Excess of Par - Common 28.000 84,000 112,000 OB. Common Stock --No - Par Value Cach 112.000 84.000 28,000 OC. Common Stock - Par Value Paid - in Capital in Excess of Par - Common Cash 112.000