Which of the following is included in the entry to record the issuance of 5,000 shares of $12 par value common stock at $14 per share for cash? O A. Common Stock is debited for $60,000. B. Common Stock is credited for $70,000. O c. Cash is debited for $70,000. OD. Paid - in Capital in Excess of Par-Common is debited for $10,000