Jasper Company issues 406 shares of $1 par value common stock at $1 per share. What is the journal entry? Select one: O a. Debit Cash for $406; Credit Paid-in Capital in Excess of Par Value for $406 O b. Debit Cash for $406; Credit Common Stock for $406 Oc. Debit Paid-in Capital in Excess of Par Value for $406; Credit Cash for $406 O d. Debit Common Stock for $406; Credit Cash for $406