Alma Corp. issues 1,170 shares of $7 par common stock at $17 per share. When the transaction is recorded, credits are made to Oa. Common Stock, $8,190 and Paid-In Capital in Excess of Par-Common Stock, $11,700. Ob. Common Stock, $19,890. Oc. Common Stock, $8,190 and Retained Earnings, $11,700. Od. Common Stock, $11,700 and Paid-In Capital in Excess of Stated Value, $8,190