5) Miller Corporation issued 6000 shares of its $5 par value common stock in payment for attorney services billed at $54,000. l'inller Corporation's stock has been actively,r trading at $9 per share. Thejournal entry for this transaction would include a credit to: A} Paid-in Capital in Excess of ParCommon for $54,000. B) Paid-in Capital in Excess of ParCommon for $24,000. C} Legal Expense for $54,000. D) Common Stock for $54,000