Swage Corporation is authorized to issue 2 million shares of $1 par value common stock. During 2020 the company issued 10,000 shares of common stock at $5 per share. Prepare the required journal entry O a (Dr.) Cash 50,000 (Cr.) Common Stock 50,000 b.(Dr.) Cash 50,000 (Cr.) Common Stock 10,000 (Cr.) Paid-in Capital in Excess of Par Value - Common Stock 40,000 c (Dr.) Cash 60,000 (Cr.) Common Stock 10,000 (Cr.) Paid-in Capital in Excess of Par Value - Common Stock 50,000 d. (Dr.) Cash 10,000 (Cr.) Common Stock 10,000