The entry to record the issuance of 1,200 shares of $11 par-value common stock for $19 a share consists of a debit to Cash for $22,800 and Multiple Choice a credit to Common Stock for $9,600 and a debit to Treasury Stock for $13,200. a credit to Common Stock for $9,600 and a credit to Paid-in Capital in Excess of Par Value-Common Stock for $13,200. a credit to Common Stock for $13,200 and a credit to Gain on Sale of Common Stock for $9,600. a credit to Common Stock for $13,200 and a credit to Paid-in Capital in Excess of Par Value-Common Stock for $9,600.

The entry to record the issuance of 1,200 shares of $11 par-value common stock for $19 a share consists of a debit to Cash for $22,800 and Muitiple Chaice a credit to Common Stock for $9,600 and a debit to Treasury Stock for $13,200 a credit to Common Stock for $9,600 and a credit to Paid-in Capital in Excess of Par Value-Common 5tock for $13,200. a credit to Common \$hock for $13,200 and a credit to Gain on Sale of Common Stock for $9,600 a credit to Common Stock for $13,200 and a credit to Paidan Capital in Lacess of Par Value-Common 510ck for $9600