On April 3, 2021, Apple Corporation issued 20,000 shares of $100 par value preferred stock at par. The record entry will include: O Debit Cash $4,000 O Credit Paid in Capital in Excess of Par $2,000 O Debit Preferred Stock $4,000 O Credit Preferred Stock 2,000,000 O None of the above On January 25, 2020, Derik Inc. issues 12,000 shares of $2 par value common stock. If additional paid in capital was recorded at $36,000, the market value per share of common stock is: $60,000 O $5 $3 Os2 O None of the above