2 pointsSave A was $54 per share. Which of the following the journal ent Question 44 Omicron Inc. issued 1 million shares of common stock with a par value of $2. The issue price properly records the transaction? O A debit Cash $54 million and credit Retained Earnings $54 million O B. debit Cash $54 million and credit Common Stock $54 millon C. debit Cash $54 million, credit Common Stock $2 million and credit Paid-in Capital in Excess of par value-Common $52 million O D.debit Cash $54 million, credit Paid-in Capital in Excess of Par-Common $54 million