Ayayai Corp. issued 700 shares of no-par common stock for $14000. Which of the following journal entries would be made if the stock has no stated value?

Cash		14000
	Common Stock - No-Par Value		700
	Paid-in Capital in Excess of Par		13300

Cash		14000
	Common Stock - No-Par Value		700
	Paid-in Capital in Excess of Stated Value		13300

Common Stock - No-Par Value		14000
	Cash		14000

Cash		14000
	Common Stock - No-Par Value		14000