Alma Corp. issues 1,110 shares of $11 par common stock at $16 per share. When the transaction is recorded, credit() are made to Oa. Consson Stock $17.760 Ob. Common Stock 512.010 and Fald-in Capital in Excess of Par Valse $5,550. Oc Common Stock 512210 and Paid-in Capital in Excers of Stated Value $5,550. Od. Common Stock $5.550 and Retained Earnings $12.210