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 for cash? A) Cash is debited for $294,000. B) Common Stock is debited for $98,000. C) Common Stock is credited for $294,000. D) Paid-In Capital in Excess of Par-Common is debited for $196,000.