Brandon issues 1.000 shares of $5 par common stock for $20 per share. Stock issue costs such as underwriting fees and offering expenses are $500. The journal entry to record the issuance of stock will include which of the following entries? O Debit Common Stock by $5,000 O Credit Paid in Capital - Excess of Par by $14,500 O Credit Cash by $19.500 O Debit Cash by $20.000