Richie Company's common stock has a par value of $1.00 per share. The company issues 8,000 shares at $4 per share on January 30 of the current year. Which is the correct journal entry to record this transaction?

Common Stock - $1.00 Par Value	24,000
Paid-in Capital in Excess of Par - Common	8,000
Cash		32,000

Cash	32,000
Common Stock - $1.00 Par Value		24,000
Paid-in Capital in Excess of Par - Common		8,000

Cash	32,000
Common Stock - $1.00 Par Value		8,000
Paid-in Capital in Excess of Par - Common		24,000

Common Stock - $1.00 Par Value	8,000
Paid-in Capital in Excess of Par - Common	24,000
Cash		32,000