A corporation was formed on January 1. The corporate charter authorized 170,000 shares of $10 par value common stock. During the first month of operation, the corporation issued 260 shares to its attorneys in payment of a $5,000 charge for drawing up the articles of incorporation. The entry to record this transaction would include: O A debit to organization Expenses for $5000. O A debit to organization Expenses for s O A credit to Common stock for $5000. O A debit to contributed Capital in Excess of Par value, common stock, for $2,60o. O A credit to Contributed Capital in Excess of Par Value, Common Stock, for $5,000