The entry to record the issuance of 1,000 shares of $10 par value common stock for $14 a share consists of a debit to cash for:

a) $14,000 and a credit to common stock for $14,000

b) $10,000 and a credit to gain on sale of common stock for $4,000

c)$14,000 and a credit to Paid-in capital in excess of par value common stock for $4,000 and a credit of $10,000 to common stock

d) $10,000 and a credit to treasury stock for $4,000