Which accounts are increased by debits? O A. Cash and Accounts Payable, OB Accounts Receivable and Utilities Expense. O c. Salaries Expense and Common Stock. OD. Accounts Payable and Service Revenue. Smith Corporation issues $1,800,000, 10-year, 7% bonds payable at a price of 98. The journal entry to record the issuance will include a: O A. debit to Cash for $1.764,000 OB. debit to Cash of $1,800.000 O credit to Discount on Bonds Payable for $36.000 OD. credit to Bonds Payable for $1.764,000 When a company issues common stock at a price per share greater than its par value per share, the excess should be credited to O A Retained Earnings OB. Paid - in Capital in Excess of Par-Common OC. Excess Capital OD. Common Stock