A corporation issued 310 shares of its $5 par value common stock in payment of a $3,900 charge from its accountant for assistance in filling its charter with the state. The entry to record this transaction includes what?

A. a 3900 credit to common stock

b. a 1550 debit to organization expenses

c. a 2350 credit to paid-in capital in excess of par value, common stock

d a 3900 debit to legal expenses

e. a 3900 credit to cash