Bentley Corporation received cash from issuing 10,000 shares of common stock at par on January 1, 2018. The stock has a par value of $0.01 per share. Which is the correct journal entry to record this transaction? O A. Paid - In Capital in Excess of ParCommon is debited for $9.900, and Common Stock$0.01 Par Value is credited for $9,900. OB. Cash is debited for $100, and Common Stock-$0.01 Par Value is credited for $100. O c. Cash is debited for $10,000, Common Stock-$0.01 Par Value is credited for $100, and Paid - In Capital in Excess of Par - Common credited for $9,900. OD. Cash is credited for $10,000 and Common Stock-$0.01 Par Value is debited for $10,000