ABC sells 400 shares of its $23 par common stock for $27. The entry would entail credit(s. to __________. A. Cash for $9,200 B. Paid-in Capital in Excess of Par-Common for $800; Common Stock for $10,800 C. Paid-in Capital in Excess of Par-Common for $1,600; Common Stock for $9,200 D. Common Stock for $10,800 .