Pumpkin Corporation issued 5,000 shares of common stock on January 1, 2018. The stock has no par value and was issued at $21.00 per share. The journal entry for this transaction includes a O A. debit to Cash for $105,000 and a credit to Common Stock-No-Par Value for $105,000 OB. credit to Cash for $105,000 and a debit to Common Stock-No-Par Value for $105,000 O c. credit to Cash for $105,000, a debit to Paid - In Capital in Excess of Par-Common for $5,000, and a debit to Common Stock-No-Par Value for $100,000 OD. debit to Cash for $105,000 and a credit to Paid - In Capital in Excess of Par-Common for $105,000