Aldrin Corporation sells one million shares of its $0.02 par value Common Stock for $15 per share. The effects of this transaction on Aldrin Corporation's accounts are:

	A.	Cash +$20,000, Common Stock +$20,000, No Effect on Additional Paid-in-Capital.
	B.	Cash +$14,980,000, Common Stock ($20,000), Additional Paid-in-Capital +$15 million.
	C.	Cash +$15 million, Common Stock +$20,000, Additional Paid-in Capital +$14,980,000.
	D.	Cash +$15 million, Common Stock ($20,000), Additional Paid-in-Capital ($14,980,000).