Alma Corp. issues 2,310 shares of $11 par common stock at $17 per share. When the transaction is journalized, credit(s) are made to Oa. Common Stock for $13,860 and Retained Earnings for $25,410. Ob. Common Stock for $39,270. Oc. Common Stock for $25,410 and Paid-In Capital in Excess of Stated Value for $13,060. Od. Common Stock for $25,410 and Paid-In Capital in Excess of Par-Common Stock for $13,860.