$8.$A$1$ Merchandising Company issued $900$ shares of no$-$par common stock for $$17,100.$ Which of

the following journal entries would be made if the stock has no stated value?

a$.$ Cash

b$.$ Cash

c$.$ Cash

Common Stock

Paid$-$in Capital in Excess of Stated Value

d$.$ Common Stock

Cash

$17,100$

$17,100$

$17,100$

$900$

$16,200$

$17,100$

$900$

$16,200$

$17,100$

$17,100$