The entry to record the issuance of 2,000 shares of $10 par-value common stock for $14 a share consists of a debit to Cash for $28,000 and a credit to Common Stock for

$10,000 and a credit to Treasury Stock for $4,000

$10,000 and a credit to Gain on Sale of Common Stock for $4,000

$20,000 and a credit to Paid-in Capital in Excess of Par Value--Common Stock for $4,000

$28,000