Caesar Company issued 2,900 shares of its $3 par value common stock for $20 per share. They will record and in the common stock account at par value as additional paid-in capital in excess of par-common. OA. $49,300, $58,000 OB $8,700, $49,300 OC. $58,000, $8,700 O D. $8,700; $58,000