A company has an authorized capital of 10,000 common shares of $10 par value and 7,500 common shares are outstanding. During the year, the company issued 1,000 common shares of $10 par value at $15 per share. A journal entry is recorded to debit the Cash account by S15,000. Show the credit side of the journal entry? a. Credit Common stock account for $15,000 b. Credit Common stock account for $10,000 and Paid-in capital in-excess of Stated c. Credit Common stock account for $10,000 and Retained earnings account for d. Credit Common stock account for $10,000 and Paid-in capital in-excess of Par value account for $5,000 $5,000 value account for $5,000