A corporation sold 14,000 shares of its $10 par value common stock at a cash price of $13 per share. The entry to record this transaction would include:
A debit to Contributed Capital in Excess of Par Value, Common Stock for $42,000
A debit to Cash for $140,000
A credit to Common Stock for $182,000
A credit to Common Stock for $140,000
A credit to Contributed Capital in Excess of Par Value, Common Stock for $182,000