Alma Corp. issues 910 shares of $5 par common stock at $16 per share. When the transaction is journalized, credits are made to Oa. Common Stock $4,550 and Retained Earnings $10,010. Ob. Common Stock, $10,010 and Paid-in Capital in Excess of Stated Value $4,550. Oc. Common Stock, $4,550 and Paid-in Capital in Excess of ParCommon Stock, $10,010. Od. Common Stock $14,560