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Nexis Corp. issues 3,000 shares of $11 par value common stock at $15 per share. When the transaction is recorded, credits are made to

a.Common Stock, $45,000.

b.Common Stock, $12,000 and Paid-In Capital in Excess of Stated Value, $33,000.

c.Common Stock, $12,000 and Retained Earnings, $33,000.

d.Common Stock, $33,000, and Paid-In Capital in Excess of ParCommon Stock, $12,000.