Big Centex Corporation issued 2,000 shares of $10 par value common stock at $17 per share. When the transaction is recorded, credits are made to:

a	Common Stock, $14,000 and Paid-In Capital in Excess of Par Value, $20,000

b.	Common Stock, $20,000 and Paid-In Capital in Excess of Par Value, $14,000

c.	Cash, $34,000

d.	Common Stock, $34,000