Which of the following is included in the entry to record the issuance of 9,000 shares of S8 par value common stock at $10 per share for cash? O A Cash is debited for $171,000 OB. Common Stock is credited for $171,000 OC. Paid - In Capital in Excess of Par-Common is debited for $99,000 OD. Common Stock is debited for $72,000