Which of the following is included in the entry to record the issuance of 14,000 shares of $7 par value common stock at 521 per share for cash? O A. Paid In Capital in Excess of Par-Common is debited for $196,000 OB. Common Stock is debited for $98,000 OC. Cash is debited for $294,000. OD. Common Stock is credited for $294,000 On the cash dividends become a liability of a corporation. O A. payment date O B. date of record O C. declaration date O D. last day of the fiscal year