A corporation sold 9,000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include: Multiple Choice 

A debit to Cash for $90,000. 

A debit to Paid-in Capital in Excess of Par Value, Common Stock for $117,000. 

A credit to Common Stock for $117,000. 

A credit to Paid-in Capital in Excess of Par Value, Common Stock for $207,000. 

A credit to Common Stock for $90,000.