If a company issues 1,000 shares of its $5 par value common stock at a market price of $40 per share, which of the following is the correct balance sheet effect? Group of answer choices Increase cash by $40,000 and increase treasury stock by $40,000 Increase cash by $40,000, increase common stock by $5,000 and increase APIC Common Stock by $35,000 Increase cash by $40,000 and increase sales revenue by $40,000 The results of a stock issuance are not reported on the balance sheet. None of the above