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 Common Stock $16,000. Common Stock $10,000 and Paid-in Capital in Excess of Par Value $6,000. Common Stock $10,000 and Paid-in Capital in Excess of Stated Value $6,000. Common Stock $10,000 and Retained Earnings $6,000