Using the Following Accounts

Using the following accounts:
[1]Cash
[2]Dividends payable
[3]Preferred stock
[4]Common stock
[5]Dividend distributable
[6]Paid-in capital in excess of par common stock
[7]Paid-in capital in excess of par preferred stock
[8]Paid-in capital from treasury stock
[9]Retained earnings
[10]Appropriation for plant expansion
[11]Treasury stock
[12]Income summary
Indicate the account(s) to be debited and credited to record the following transactions.
-Sold preferred stock at a price above par.
Debit ________ & ________ & ________ Credit ________ & ________ & ________