point(s) possible If a corporation issues 2,000 shares of $5 par value common stock for $85,000, the journal entry would include a credit to: O A. Paid - in Capital in Excess of ParCommon for $85,000. B. Common Stock for $85,000. OC. Common Stock for $75,000. OD. Paid - in Capital in Excess of Par-Common for $75,000