Alma Corp. issues 1,000 shares of $5 par common stock at $20 per share. When the transaction is recorded, credits are made to a. Common Stock, 515,000 and Paid-In Cupital in Excess of Stated Value, 55,000. b. Common Stock 520,000 . C. Common 5tock $5,000 and Paid-In Cipital in Evcess of Par - Common 5tock, $15,000. d. Common Stock, 35,000 and Retained Farnings, 315,000