the entry to record MidIowa.net selling 800 shares of $6.00 par value common stock at $8.00 would be to: a. debit cash $6,400; credit common stock $4,00; credit paid in capital in excess of par value-common $1,600. b. debit cash $4,800; credit common stock $4,800. c. debit cash $6,400; debit paid-in capital in excess of par value-common $1,600; credit common stock $8,000. d. None of the above.