Olsson Corporation received a check from its underwriters for $72 million. This was for the issue of one million of its $5 par stock that the underwriters expect to sell for $72 per share. Which is the correct entry to record the issue of the stock? Multiple Choice Account Title Debit Credit Cash 72,000,000 Deferred stock issue revenue 20,000,000 Common stock 5,000,000 Paid-in capitalexcess of par 47,000,000 Account Title Debit Credit Cash 72,000,000 Stock issue expense 20,000,000 Stock contract receivable 52,000,000 Account Title Debit Credit Cash 72,000,000 Common stock 72,000,000 Account Title Debit Credit Cash 72,000,000 Common stock 5,000,000 Paid-in capitalexcess of par 67,000,000