A Corporation Sold 14,000 Shares of Its $1 Par Value

A corporation sold 14,000 shares of its $1 par value common stock at a cash price of $13 per share. The entry to record this transaction would include:

A) A debit to Paid-in Capital in Excess of Par Value, Common Stock for $182,000.
B) A credit to Paid-in Capital in Excess of Par Value, Common Stock for $196,000.
C) A debit to Cash for $14,000.
D) A credit to Common Stock for $14,000.
E) A credit to Common Stock for $182,000.