Baez Corp. began operations on Jan. 1, 2023. Baez Corp. is authorized to issue 150,000 shares of it's 6%, $40 par value preferred stock. The company is authorized to issue 650,000 shares of the common stock with a par value of $2 per share. On January 5, 2023, the company issued 225,000 shares of common stock for cash at $13 per share. What is the journal entry to record the issuance of the common stock shares? a) Cash Common Stock b) Cash Common Stock 450,000 450,000 2,925,000 2,925,000 Cash 8,450,000 c) Common Stock 1,300,000 Paid-in Capital in Excess of Par Value - Common Stock 7,150,000 Cash 2,925,000 d) Common Stock 450,000 Paid-in Capital in Excess of Par Value - Common Stock 2,475,000