Badger Corporation issued 5000 shares of its $5 par value common stock in payment for attorney services billed at $40,000. Badger Corporation's stock has been actively trading at $8 per share. The journal entry for this transaction would include a:

	A) debit to Legal Expense $25,000.
	B) debit to Legal Expense $40,000.
	C) credit to Common Stock $15,000.
	D) credit to Paid-in Capital in Excess of ParCommon $40,000.