Katy Hooper Inc. issued 6,000 shares of no-par common stock with a stated value of $5 per share. The market price of the stock on the date of issuance was $14 per share. The entry to record this transaction includes a debit to Paid-in Capital in Excess of Par for $84,000. debit to Cash for $30,000. credit to Common Stock for $30,000. credit to Common Stock for $84,000.