Badger Corporation issued 12,000 shares of its $5 par value common stock in payment for attorney services billed at $180,000. Badger Corporation's stock has been actively trading at $15 per share. The journal entry for this transaction would include a: A. debit to Legal Expense $60,000. B. credit to Common Stock $120,000. C. credit to Paid - in Capital in Excess of Par-Common $180,000. D. debit to Legal Expense $180,000