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Elijah, Inc. issued 20,000 shares of no-par common stock, stated value $60, at $96 cash per share. The journal entry to record this transaction is: Select one: o A. Cash Common Stock 1,920,000 1,920,000 OB. Cash 1.920,000 1,200,000 Common Stock Paid-in Capital in Excess of Par Value 720,000 c. Cash 1,920,000 1,200.000 Common Stock Retained Earnings 720,000 O. Cash 1.920,000 1.200.000 Common Stock Paid-in Capital in Excess of Stated Value 720.000 1920.000 Cash 200.000 Common Stock Pald-in Capital in excess of stated 720.000