Carla Vista Corp. issues 4800 shares of $10 par value common stock at $14 per share. When the transaction is recorded, credits are made to Common Stock $48000 and Retained Earnings $19200. Common Stock $48000 and Paid-in Capital in Excess of Stated Value $19200. Common Stock $48000 and Paid-in Capital in Excess of Par $19200. Common Stock $67200