Wildhorse Inc. issued 14400 shares of no-par common stock with a stated value of $4 per share. The market price of the stock on the date of issuance was $15 per share. The entry to record this transaction includes a credit to Common Stock for $216000. debit to Paid-in Capital in Excess of Par for $216000. credit to Common Stock for $57600. debit to Cash for $57600