Sheridan Corp. issues 4600 shares of $10 par value common stock at $14 per share. When the transaction is recorded, credits are made to Common Stock $46000 and Paid-in Capital in Excess of Par $18400, Common Stock $46000 and Paid-in Capital in Excess of Stated Value $18400. Common Stock $46000 and Retained Earnings $18400. Common Stock $64400