A corporation sold 15,000 shares of its $10 par value common stock at a cash price of $15 per share. The entry to record this transaction would include:

a. A debit to Paid-in Capital in Excess of Par Value, Common Stock for $75,000.

b A credit to Common Stock for $225,000.

c A debit to Cash for $150,000.

d A credit to Common Stock for $150,000.

e A credit to Paid-in Capital in Excess of Par Value, Common Stock for $225,000.