Bentley Corporation received cath from sing 18,000 shares of common stock at par on January 1, 2018. The stock has a par value of $0.05 per share. Which is the correct ouma entry to record the transaction O Cash is debited for 3000, and Common Slok-0.06 Par Value is credited for $900, OB. Pald - In Capital in Excess of Par--common is deblled for $17,100, and Common Stock $0.05 Par Value la credited for $17.900 oc. Cash is credited for $18,000 and Common Stock-$0.05 Par Value is debited for $18,000 OD. Cash is detited for $18.000, Common Stock-5005 Par Vwue is credited for $900, and Paid - in Capitw in Excess of Per-Common credhod for $17,100