Bradley Corporation issued 10,000 shares of common stock on January 1, 2015. The stock has a par value of $0.01 per share and was sold for cash at par. Which of the following is the correct journal entry to record this transaction?Cash debited for $100 and Common Stock – $0.01 Par Value credited for $100 Paid – In Capital in Excess of Par – Common debited for $9,900 and Common Stock – $0.01 Par Value credited for $9,900 Cash credited for $10,000 and Common Stock – $0.01 Par Value debited for $10,000 Cash debited for $10,000, Common Stock – $0.01 Par Value credited for $100, and Paid-In Capital in Excess of Par – Common credited for $9,900