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Which of the following is included in the entry to record the issuance of 14,000 shares of $7 par value common stock at $21 per

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Which of the following is included in the entry to record the issuance of 14,000 shares of $7 par value common stock at $21 per share cash? Select one: Common Stock is credited for $294,000. Common Stock is debited for $98,000. Paid-In Capital in Excess of Par-Common is debited for $196,000. Cash is debited for $294,000

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