Bonita Corp. issues 5400 shares of $10 par value common stock at $16 per share. When the transaction is recorded, credits are made to O Common Stock $54000 and Paid-in Capital in Excess of Par $32400. O Common Stock $54000 and Retained Earnings $32400. O Common Stock $54000 and Paid-in Capital in Excess of Stated Value $32400. O Common Stock $86400. 4