When Wisconsin Corporation was formed on January 1, the corporate charter provided for 98,400 shares of $13 par common stock. During its first month of operation, the corporation issued 6,000 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 $98,400 b. credit to Paid-In Capital in Excess of Par for $66,000 c. debit to Cash for $78,000 d. credit to Common Stock for