QUESTION 12 A corporation sold 14,000 shares of its $1 par value common stock at a cash price of $13 per share. The entry to record this transaction would include A debit to Paid-in Capital in Excess of Par Value, Common Stock for $182,000. O A credit to Common Stock for $182,000. O A credit to Paid-in Capital in Excess of Par Value, Common Stock for $196,000. O A debit to Cash for $14,000. A credit to Common Stock for $14,000.