Alma Corp. issues $870$ shares of $$8$ par common stock at $$17$ per share. When the transaction is recorded, credit$($s$)$ are made to

$$ a$.$ Common Stock $$6,960$ and Paid$-$in Capital in Excess of Par Value $$7,830.$

b$.$ Common Stock $$6,960$ and Paid$-$in Capital in Excess of Stated Value $$7,830.$

c$.$ Common Stock $$7,830$ and Retained Earnings $$6,960.$

d$.$ Common Stock $$14,790.$