Alma Corp. issues 1,920 shares of $11 par common stock at $17 per share. When the transaction is recorded, credit(s) are made to Oa. Common Stock $32.640. Ob. Common Stock $11,520 and Retained Earnings $21.120. Oc. Common Stock $21.120 and Paid-in Capital in Excess of Par Value $11,520. Od. Common Stock $21.120 and Paid-in Capital in Excess of Stated Value $11.520.