Alma Corp. issues $2,330$ shares of $$9$ par common stock at $$17$ per share. When the transaction is journalized, credit$($s$)$ are made to

a$.$ Common Stock for $$18,640$ and Retained Earnings for $$20,970.$

b$.$ Common Stock for $$39,610.$

c$.$ Common Stock for $$20,970$ and Paid$-$In Capital in Excess of Stated Value for $$18,640.$

d$.$ Common Stock for $$20,970$ and Paid$-$In Capital in Excess of Par$-$Common Stock for $$18,640.$