If a company issues 1,000 shares of \\( \\$ 4 \\) par value common stock at a market price of \\( \\$ 120 \\) per share, which of the following is the correct balance sheet entry? a) Increase revenues by \\( \\$ 120,000 \\) b) Increase common stock and cash by \\( \\$ 4,000 \\) c) Increase cash by \\( \\$ 120,000 \\) and increase earned capital by \\( \\$ 120,000 \\) d) Increase cash by \\( \\$ 120,000 \\) and increase contributed capital by \\( \\$ 120,000 \\)