Red Company issued 2 million shares of no-par common stock at an issue price of $5 per share. The company's CEO had expected the shares to sell at an issue price of $4 per share. The journal entry to record this issuance would include: O a credit to Cash of $10 million O a credit to Common Stock of $8 million O a credit to Paid-in Capital in Excess of Par-Common for $2 million O a credit to Common Stock of $10 million