On January 2, Year 1. Torres Corporation issued 21,000 shares of $15 par-value common stock for $20 per share. Which of the following statements is true? Multiple Choice The Cash account will increase by $315,000. Total stockholders' equity will increase by $315,000 The Common Stock account will increase by $420,000. The Paid-in Capital in Excess of Par Value account will increase by $105,000