can you also explain it

Norben Company issues 6,000 shares of $5 par value common stock for $35 per share, the account A. Common Stock will be credited for $210,000. B. Paid-in Capital in Excess of Par Value will be credited for $180,000. C. Paid-in Capital in Excess of Par Value will be credited for $30,000. D. Cash will be debited for $180,000