On January 2, 2019, Torres Corporation issued 20,000 shares of $10 par-value common stock for $11 per share. Which of the following statements is true? A) The Cash account will increase y $200,000. B) The Common Stock account will increase by $220,000. C) Total stockholders' equity will increase by $200,000. D) The Paid-in Capital in Excess of Par Value account will increase by $20.000