When Wisconsin Corporation was formed on January 1, the corporate charter provided for 108,800 shares of $10 par value common stock. The following transaction was among those engaged in by the corporation during its first month of operation: The corporation issued 8,240 shares of stock at a price of $27 per share. The entry to record the above transaction would include a Oa. credit to Common Stock for $222,480 Ob. credit to Paid-in Capital in Excess of Par for $140,000 Oc, debit to Cash for $82,400 Od, debit to Common Stock for $108.800