The entry to record selling 1,200 shares of no-par common stock with a stated value of $67 for $71 would be to: O debit Cash $85,200; credit Common Stock $85.200. debit Cash $80,400: credit Common Stock $80,400. debit Cash $80.400; credit Common Stock $85,200; debit Paid-in Capital in Excess of Par Value- Common $4.800 debit Cash $85.200; credit Common Stock $80,400; credit Paid-in Capital in Excess of Stated Value-Common $4,800