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Nebraska Inc. issues 4 , 4 0 0 shares of common stock for $ 1 4 0 , 8 0 0 . The stock has

Nebraska Inc. issues 4,400 shares of common stock for $140,800. The stock has a stated value of $15 per share. The journal entry for the stock issuance would include a credit to Common Stock for
a. $140,800
b. $4,400
c. $66,000
d. $74,800

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