On June 1, B. Penelope Company issues 5,000 shares of $5 par value common stock for $210,000. Use the following tabular analysis to record the receipt of cash and issuance of shares: Stockholders PIC Common Rendamine Exp O Payle Rev Increase Cash $210,000, increase Common Stock $185,000 and increase Paid- in-Capital in Excess of Par $25,000. Increase Cash $210,000, increase Common Stock $25,000 and increase Stock Revenue $185,000 Increase Cash $210,000 and increase Sales Revenue $210,000 Increase Cash $210,000, increase Common Stock $25,000 and increase Paid-in- Capital in Excess of Par $185,000