Bentley Corporation received cash from issuing 19,000 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. Cash is debited for $190, and Common Stock$0.01 Par Value is credited for $190. O B. Cash is debited for $19,000, Common Stock-$0.01 Par Value is credited for $190, and Paid - In Capital in Excess of Par - Common credited for $18,810. O C. Paid - In Capital in Excess of ParCommon is debited for $18,810, and Common Stock-$0.01 Par Value is credited for $18,810. OD. Cash is credited for $19,000 and Common Stock$0.01 Par Value is debited for $19,000