Ship Corp. issues 1,000 shares of $10 par value preferred stock and 4,000 shares of $1 par value common stock for $100,000. The fair value of the preferred stock is unknown, but the fair value of the common stock is $8 per share. The journal entry to record the transaction will include which of the following entries? (Select all that apply.) credit to preferred stock $68,000 credit to preferred stock $10,000 credit to common stock $32,000 credit to common stock $4,000 credit to paid-in capital in excess of par-common stock $28,000