The company issued 10,000 shares of $1 par common stock for cash of $40 per share. Which ONE of the following should be included in the journal entry necessary to record the issuance of these shares? CREDIT Paid-in Capital in Excess of Par for $400,000 CREDIT Common Stock at Par for $400,000 CREDIT Common Stock at Par for $10,000 CREDIT Cash for $400,000 CREDIT Paid-in Capital in Excess of Par for $10,000