Bentley Corporation received cash from issuing 19,000 shares of common stock at par on January 1, 2024. The stock has a par value of $0.05 per share. Which is the correct journal entry to record this transaction? OA. Paid-In Capital in Excess of Par-Common is debited for $18,050, and Common Stock-$0.05 Par Value is credited for $18,050. B. Cash is credited for $19,000 and Common Stock-$0.05 Par Value is debited for $19,000. C. Cash is debited for $950, and Common Stock-$0.05 Par Value is credited for $950. OD. Cash is debited for $19,000, Common Stock-$0.05 Par Value is credited for $950, and Paid-In Capital in Excess of Par - Common credited for $18,050.