S & C Company issues 2,400 shares of common stock with a $6 par value. The issue price of the stock is $14 per share, and the company paid an underwriter $800 in stock issue costs. What is the journal entry required to record the issuance of the shares?

Group of answer choices.

Cash	33,600
Common Stock$6 par		14,400
Addl. Paid-in Capital in Excess of ParCommon		19,200

.

Cash	33,600
Common Stock$6 par		13,600
Addl. Paid-in Capital in Excess of ParCommon		20,000

.

Cash	32,800
Common Stock$6 par		14,400
Addl. Paid-in Capital in Excess of ParCommon		18,400

.

Cash	32,000
Common Stock$6 par		13,600
Addl. Paid-in Capital in Excess of ParCommon		18,400