d. $16,667 9. If Vickers Company issues 4,000 shares of $5 par value common stock for $140,000 a. Common Stock will be credited for $140,000. b. 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 $120,000. d. Cash will be debited for $120,000 in navment of