When Wisconsin Corporation was formed on January 1 , the corporate charter provided for 92,900 shares of $9 par common stock. During its first month of operation, the corporation issued 6,940 shares of stock at a price of $24 per share. The entry to journalize the stock issue would include a a. debit to Common Stock for $92,900 b. credit to Common Stock for $166,560 c. credit to Paid-In Capital in Excess of Par for $104,100 d. debit to Cash for $62,460