Pumpkin Corporation issued 5,000 shares of common stock on January 1, 2024. The stock has no par value and was issued at $20 per share. The journal entry for this transaction includes a, OA debit to Cash for $100,000 and a credit to Paid-In Capital in Excess of Par-Common for $100,000 OB. credit to Cash for $100,000 and a debit to Common Stock-No-Par Value for $100,000 C. credit to Cash for $100,000, a debit to Paid-In Capital in Excess of Par-Common for $5,000, and a debit to Common Stock-No-Par Value for $95,000 OD. debit to Cash for $100,000 and a credit to Common Stock-No-Par Value for $100,000