The entry to record the issuance of 9,000 shares of $5 par value common stock at $9 per share includes a: Select one: O a credit to Common Stock for $81,000 Ob. credit to Common Stock for $45,000 OC. credit to Paid-in Capital in Excess of Par Value-Common for $45,000 O d. debit to Paid-in Capital in Excess of Par Value-Common for $36,000 Clear my choice Jarrett Company issued 900 shares of no-par common stock for $13,200. If the stock has no stated value, the journal entry to record the issuance of the no-par value shares will include a Select one: O a credit to Common Stock for 13,200 Ob credit to Paid-in Capital in Excess of Par for 13,200 . debit to Common Stock for 13,200 O d. credit to Paid-in Capital in Excess of Stated Value for 13,200 Barton Company is a publicly held corporation whose $1 par value stock is actively traded at $31 per share. The company issued 3,000 shares of stock to acquire land recently advertised at $100,000. When recording this transaction, Barton Company will Select one: debit Land for $100,000 O b. Credit Common Stock for $93,000. . debit Land for $93,000. O d. credit Paid-In Capital in Excess of Par for $97,000