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Elijah, Inc. issued 20,000 shares of no-par common stock, stated value $60, at 596 cash per share. The journal entry to record this transaction is: Select one: A Cash Common Stock 1.920,000 1,920,000 B. Cash 1.920,000 1.200.000 Common Stock Paid-in Capital in Excess of Par Value 720,000 Cash Common Stock Retained Earnings 1,200,000 720.000 D. Cash 1,920,000 Common Stock Paid in Capital in Frec 1,200,000 ated