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When 4,000 shares of $5 stated value common stock is issued at $15 per share, A. the accounting is exactly the same as the accounting for par value stock B. the difference between the issue price and the stated value is credited to Paid-In Capital in Excess of Stated-Common C. Common Stock - $5 Stated is credited for $60,000 D. the account titled Paid - In Capital in Excess of Stated - Common is used to record the issue price of the stock