Blue Spruce Corp. issues 6000 shares of $10 par value common stock at $11 per share. When the transaction is recorded, credits are made to:

Common Stock $60000 and Retained Earnings $6000.

Common Stock $60000 and Paid-in Capital in Excess of Par Value $6000.

Common Stock $60000 and Paid-in Capital in Excess of Stated Value $6000.

Common Stock $66000.