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If a firm issues common stock for an amount greater than the stocks par value, then how should the firm record the excess money it

If a firm issues common stock for an amount greater than the stocks par value, then how should the firm record the excess money it receives?\ Select answer from the options below\ by crediting Cash\ by debiting Gain on Sale of Stock\ by crediting Paid-in Capital in Excess of Par\ by debiting Paid-in Capital in Excess of Par

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