Alma Corp. issues 960 shares of $9 par common stock at $18 per share. When the transaction is journalized, credit(s) are made to O a. Common Stock for $17,280. Ob. Common Stock for $8,640 and Retained Earnings for $8,640. c. Common Stock for $8,640 and Paid-In Capital in Excess of Stated Value for $8.640. Od. Common Stock for $8,640 and Paid In Capital in Excess of Par-Common Stock for $8,640. W