When a company receives cash in exchange for the issuance of stock to

investors$/$stockholders$,$ which of the following correctly states the impact the transaction

has?

Increase CASH and increase DIVIDENDS

Increase CASH and increase ACCOUNTS RECEIVABLE

Increase CASH and increase UNEARNED REVENUE

Increase CASH and increase COMMON STOCK

Increase CASH and increase REVENUE

Increase CASH and increase EXPENSES

This is not a recordable transaction