Dallkin Corporation issued 8,000 shares of common stock on January 1, 2017. The stock has no par value and was issued at $22 per share. The journal entry for this transaction includes a ________.

	a.	debit to Cash for $176,000 and a credit to Paid-In Capital in Excess of ParCommon for $176,000
	b.	debit to Cash for $176,000 and a credit to Common StockNo-Par Value for $176,000
	c.	credit to Cash for $176,000 and a debit to Common StockNo-Par Value for $176,000
	d.	credit to Cash for $176,000, a debit to Paid-In Capital in Excess of ParCommon for $8,000, and a debit to Common StockNo-Par Value for $168,000