Casio Corporation issues 12,000 shares of $50 par value preferred stock for cash at $80 per share. The journal entry to record the transaction will include a a) debit to Paid-in Capital in Excess of Par for $960,000. b) debit to Treasury Stock for $960,000 c) credit to Retained Earnings for $360,000. d) credit to Cash for $600,000. e) debit to Cash for $600,000. f) credit to Paid-in Capital in Excess of Par for $360,000