The entry to record TLR, Inc selling 1.100 shares of $5 par common stock at $10 per share would be to debit Cash $11.000; credit Common Stock $11.000 debit Cash $11.000. debit Paid - in Capital in Excess of Par - Common $5, 500. credit Common Stock $16, 500 debit Cash $11.000. credit Common Stock $5, 500. credit Paid - in Capital m Excess of Par - Common Stock $5, 500 debit Cash $5, 500, credit Common Stock $5, 500