A corporation was formed on January 1. The corporate charter authorized 100,000 shares of $10 par value common stock. During the first month of operation, the corporation issued 210 shares to its attorneys in payment of a $4,100 charge for drawing up the articles of incorporation. The entry to record this transaction would include:

A debit to Organization Expenses for $4,100.

A debit to Paid-in Capital in Excess of Par Value, Common Stock for $2,000.

A credit to Paid-in Capital in Excess of Par Value, Common Stock for $4,100.

A debit to Organization Expenses for $2,100.

A credit to Common Stock for $4,100.