If Pokorny Company issues 2,000 shares of $5 par value common stock for $110,000, the account O a. Common Stock will be credited for $10,000 O b. Paid-in Capital in Excess of Par Value will be credited for $110,000 Oc. Paid-in Capital in Excess of Par Value will be debited for $10,000 Od Cash will be debited for $100,000 O e. Cash will be credited for $100,000