When Wisconsin Corporation was formed on January 1, the corporate charter provided for 100,000 shares of $10 par value month of operation, the corporation issued 8,500 shares of stock at a price of $16 per share. n stock. During its first The entry to record the above transaction would include a Oa, credit to Common Stock for $136,000 Ob. debit to Common Stock for $85,000 C. credit to Paid-In Capital in Excess of Par-Common Stock for $51,000 Od. debit to Cash for $85,000 pt