Sunland Corp. issues 5900 shares of $10 par value common stock at $14 per share. When the transaction is recorded, credits are made to O Common Stock $59000 and Paid-in Capital in Excess of Par $23600. O Common Stock $59000 and Paid-in Capital in Excess of Stated Value $23600. O Common Stock $59000 and Retained Earnings $23600. O Common Stock $82600