Alma Corp. issues 1,000 shares of $10 par value common stock at $16 per share. When the transaction is recorded, credits are made to: a. Common Stock $10,000 and Paid-in Capital in Excess of Stated Value $6,000. b. Common Stock $10,000 and Retained Earnings $6,000. c. Common Stock $10,000 and Paid-in Capital in Excess of Par Value $6,000. d. Common Stock $16,000