Olsson Corporation received a check from its underwriters for $86 million. This was for the issue of one million of its $5 par stock that the underwriters expect to sell for $86 per share. Which is the correct entry to record the issue of the stock? Multiple Choice Cash Common stock Paid-in capital-excess of par Cash Deferred stock issue revenue Common stock Paid-in capital-excess of par Cash Stock issue expense Stock contract receivable Cash Common stock 86,000,000 5,000,000 81,000,000 86,000,000 32,000,000 5,000,000 49,000,000 86,000,000 32,000,000 54,000,000 86,000,000 86,000,000