Sheffield Corp. issued 1200 shares of no-par common stock for $10800. Which of the following journal entries would be made if the stock has stated value of $3 per share? Common Stock 10800 Cash 10800 O Cash 10800 Common Stock 3600 Paid-in Capital in Excess of Par 7200 O Cash 10800 Common Stock 3600 Paid-in Capital in Excess of Stated Value 7200 O Cash 10800 Common Stock 10800