Washington corporation issued 4,000 shares of its $20 par value common stock for $23 per share. the entry to record the issuance would include a

Ok so you sold 4,000 stock at $3 above par value
Cash=92,000 (4,000x23)
commonstock issuance=80000 (4,000x20)
Additional paid in capital-common stock (or commonstock-apic)=12,000 (3x4000 or 92,000-80,000)
Debit Cash 92,000
Credit Commonstock Issuance 80,000
Credit Apic-Commonstock 12,000