Pumpkin Corporation issued 7,000 shares of common stock on January 1, 2018. The stock has no par value and was issued at $23.00 per share. The joumal entry for this transaction includes a A. debit to Cash for $161,000 and a credit to Paid-In Capital in Excess of Pa-common for $161,000 O B. credit to Cash for $161,000 and a debit to Common Stock-No-Par Value for $161,000 OC. credit to Cash for $161,000, a debit to Paid In Capital in Excess of Par Common for $7,000, and a debit to Common Stock-No -Par Value for $154,000 debit to Cash for S 161,000 and a credit to Common Stock-No-Par Value for S16 1,000 D