Our company is authorized to issue 10,000 shares of $50 par value preferred stock. On August 21 we issued 3,000 shares for $55 per share. What account(s) and amount(s) would we credit when we record the journal entry for this transaction? \begin{tabular}{l} cash, $165,000 \\ preferred stock, $150,000; and paid \\ in capital in excess of par value, \\ $15,000 \\ preferred stock, $500,000; and paid \\ in capital in excess of par value, \\ $50,000 \\ \hline preferred stock, $165,000 \end{tabular}