Mandarin Company issues 15,000 shares of $1 par value common at an issue price of $12 per share. The journal entry to record this issuance would include: O a credit to Paid-in Capital in Excess of Par-Common for $185,000. a credit to Paid-in Capital in Excess of Par-Common for $165,000. O a debit to Cash for $165,000 O a debit to Common Stock for $15,000