All City Realty, Inc. issued 15,000 shares of $4 stated value common stock for $20 per share. The journal entry to record this transaction includes a credit to O A. Paid - In Capital in Excess of Stated Common for $240,000 O B. Common Stock for $300,000 O C. Common Stock $4 Stated Value for $240,000 OD. Paid - In Capital in Excess of Stated Common for $60,000