CycyCULUI Calculator If Dakota Company issues 2,000 shares of $10 par common stock for $38,000, Oa Cash will be debited for $20,000. Ob. Paid-In Capital in Excess of Par will be credited for $20,000. c. Paid-In Capital in Excess of Par will be credited for $18,000. d. Common Stock will be credited for $38,000