Alma Corp. Issues 1,130 shares of $5 par common stock at $20 per share. When the transaction is joumalized, credits are made to Oa. Common Stock, 516,950 and Paid-in Capital in Excom of Suited Value, 35,650. Ob. Common Stock, 55,690 and Pald-in Capital in Excess of Per-Common Stock, 516,950. Oc. Common Stock, 322,600. Od. Common Stock, 55,650 and Retained Barnings, S16,950