Whispering Winds Corp. issued 600 shares of no-par common stock for $12000. Which of the following journal entries would be made if the stock has no stated value?

Common stock No-Par value Cash Cash Common Stock No-Par Value Paid-in Capital in Excess of Par Cash Common Stock No-Par Value Paid-in Capital in Excess of Stated Value Cash Common Stock No-Par Value 12000 12000 12000 12000 12000 600 11400 600 11400 12000