Oriole Company issues 43000 shares of $100 par value preferred stock for cash at $105 per share. The entry to record the transaction will consist of a debit to Cash for $4515000 and a credit or credits to O Preferred Stock for $4300000 and Paid-in Capital in Excess of Par Value-Preferred Stock for $215000. Paid-in Capital from Preferred Stock for $4515000. O Preferred Stock for $4300000 and Retained Earnings for $161250. O Preferred Stock for $4515000