A corporation issued 150 shares of its $5 par value common stock in payment of a $2,300 charge from its accountant for assistance in filing its charter with the state. The entry to record this transaction will include

A $1,550 credit to Paid-in Capital in Excess of Par Value, Common Stock.

A $750 debit to Organization Expenses.

A $2,300 debit to Legal Expenses.

A $2,300 credit to Cash.

A $2,300 credit to Common Stock.