On January 2, Year 1, Torres Corporation issued 28,000 shares of $20 par-value common stock for $28 per share. Which of the following statements is true? Multiple Choice O The Paid in Capital in Excess of Par Value account will increase by $224,000. C) The Cash account will increase by 5560,000 C) The Common Stock account will increase by $784,000 C) Total stockholders' equity will increase by $560,000