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22. Rolman Corporation is authorized to issue 1,000,000 shares of $5 par value common stock. In its first year, the company has the following stock transactions. (Ch 11.3) 1/10 Issued 400,000 shares of stock at $8 per share. 8/21 Purchased 10,000 shares of common stock for the treasury at $9 per share. What is the proper credit for the journal, entry on January 10th? a. Cash 3,200,000 b. Common Stock 3,200,000 c.) Common Stock 2,000,000 Paid-in Capital 1,200,000 d. Common Stock 2,200,000 Paid-in Capital 1,000,000 23. Cash dividends paid to stockholders are