4)

Alma Corp. issues 2,930 shares of $11 par common stock at $15 per share. When the transaction is recorded, credit(s) are made to Oa. Common Stock $43,950. Ob. Common Stock $11,720 and Retained Earnings $32,230. Oc. Common Stock $32,230 and Paid-in Capital in Excess of Par Value $11,720. Od. Common Stock $32,230 and Paid-in Capital in Excess of Stated Value $11,720