Sunland Company issued 800 shares of no-par common stock for $3200. Which of the following journal entries would be made if the stock has stated value of $2 per share? O Cash 3200 Common Stock 1600 Paid-in Capital in Excess of Par 1600 O Cash 3200 1600 Common Stock Paid-in Capital in excess of Stated Value 1600 O Casti 3200 Common Stock 3200 O Common Stock 3200 Cash 3200