Bentley Corporation received cash from issuing 18,000 shares of common stock at par on January 1, 2018. The stock has a par value of $0.02 per share. Which is the correct Journal entry to record O A Cash is debited for $18,000. Common Stock-50 02 Par Vase is credited for $360, and Paldin Capital in Excess of Par-Common credited for $17.640 OB. Cash is debited for $360, and Common Stock 5002 Par Value is credited for 5.360 OC. Pald - In Capital in Excess of Par-Common is debited for $17.640, and Common Stock-5002 Par Value is credited for $17.640 OD. Cash is credited for 518,000 and Common Stock-50 02 Par Value is debited for $18,000 All City Realty, Inc. issued 7,000 shares of $4 stated value common stock for $16 per share. The journal entry to record this transaction includes a credit to O A. Common Stock for $112.000 OB. Paid - in Capital in Excess of Stated-Common for $28,000 OC. Paid - in Capital in Excess of Stated-Common for $84,000 OD. Common Stock - 54 Stated Value for $84.000 O'Malley, Inc. issued 60,000 shares of common stock in exchange for manufacturing equipment. The equipment has a fair value of $1.410.000 The stock has a par value of 0.05 per share. The journal entry to record this transaction includes a O A. credit to Paid - in Capital in Excess of Par Common for $1.407.000 OB. dobil to Cash for $14,070,000 OC. credit to Common Stock-5005 Par Value for $1.410,000 OD. credit to Gain on Sale of Common Stock for $1,470,000 The statement of stockholders' equity O A. does not show the changes to the Retained Earnings account because that information is provided in the statement of retained earnings O B. is not required by IFRS O C. is required to be presented along with the statement of retained earnings OD. reports the number of shares and any changes during the year in preferred, common, and treasury stock