When Wisconsin Corporation was formed on January 1, the corporate charter provided for 82,700 shares of $11 par value common stock. During its first month of operation, the corporation issued 8,720 shares of stock at a price of $24 per share. The journal entry for this transaction would include a Oa. debit to Common Stock for $82,700 Ob. credit to Paid-In Capital in Excess of Par-Common Stock for $113,360 Oc. debit to Cash for $95,920 Od. credit to Common Stock for $209,280