Olsson Corporation received a check from its underwriters for $73 million. This was for the issue of one million of its $5 par stock that the underwriters expect to sell for $73 per share. Which is the correct entry to record the issue of the stock? Multiple Choice Cash 73,000,000 Common stock 5,000,000 Paid-in capital -excess of par 68,000,000 Cash 73,000,000 Stock issue expense 21,000,000 52,000,000 Stock contract receivable Cash 73,000,000 Common stock 73,000,000 Multiple Choice Cash 73,000,000 5,000,000 Common stock 68,000,000 Paid-in capital - excess of par Cash 73,000,000 21,000,000 52,000,000 Stock issue expense Stock contract receivable Cash 73,000,000 Common stoek 73,000,000 Cash 73,000,000 Deferred stock issue revenue 21,000,000 Common atock 5,000,000 Paid-in capital excess of par 47,000,000