Question 31 (0.71 points) 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: O A debit to Paid-in Capital in Excess of Par Value, Common Stock for $182,000. O A debit to Cash for $14,000. O A credit to Common Stock for $182,000. O A credit to Common Stock for $14,000. O A credit to Paid-in Capital in Excess of Par Value, Common Stock for $196,000