Alma Corp. issues 840 shares of $5 par common stock at $18 per share. When the transaction is journalized, credits are made to Oa. Common Stock $4,200 and Retained Earnings, $10.920. Ob. Common Stock $4,200 and Paid-In Capital in Excess of Par-Common Stock $10,920. Oc. Common Stock $10,920 and Paid-In Capital in Excess of Stated Value, $4,200. Od. Common Stock $15,120.