Caesar Cruise Lines, Inc. issues 2,000 shares of its no-par common stock. The issue price of the stock is $18 per share. What is the journal entry required to record the issuance of the shares?

A. Common Stock 2,000

Addl. Paid-in-Capital in Excess of Parlong dash Common 2,000

B. Cash 2,000

Common Stocklong dash no par 2,000

C. Cash 36,000

Common Stocklong dash no par 36,000

D. Cash 36,000

Common Stocklong dash no par 2,000

Addl. Paid-in-Capital in Excess of Parlong dash Common 34,000