Which of the following entries records the issuance of common stock for cash? debit Salaries Expense; credit Cash debit Common Stock: credit Cash debit Dividends: credit Common Stock debit Cash: credit Common Stock The Dividends account equity increases decreases Which of the following entries records the payment of rent for the current month? Cash, debit; Rent Expense, credit Accounts Payable, debit: Rent Expense, credit Rent Expense, debit: Accounts Receivable, credit Rent Expense, debit: Cash, credit