Information for Super Mario Corporation: Authorized shares: 100,000 Number of $1 par value, common shares issued and outstanding: 5,000 Number of $20 par value, 5%, cumulative, preferred shares issued and outstanding: 1,000 On September 15, 2019, Super Mario Corp. issued 4,100 shares of its $1 par value common stock for $8 per share. What is the appropriate journal entry for this transaction? O Dr Cash 32,800; Cr Common Stock 32,800 Dr Cash 4,100; Cr Common Stock 4,100 Dr Cash 32,800; Cr Common Stock 4,100, Cr Paid in Capital in Excess of Par 28,700 O Dr Common Stock 32,800, Cr Cash 32,800