The issuance of 200 shares of $5 par value common stock for $10 per share would be recorded with which of the following journal entries?

A DEBIT to Cash for $2,000; A CREDIT to Common Stock for $2,000

A DEBIT to Cash for $2,000; A CREDIT to Gain for $2,000

A DEBIT to Cash for $2,000; A CREDIT to Common Stock for $1,000; A CREDIT to Retained Earnings for $1,000

A DEBIT to Cash for $2,000; A CREDIT to Common Stock for $1,000; A CREDIT to Paid-in capital in excess of par for $1,000