Detour Corp. began operations on Jan. 1, 2019. Ximena Corp. is authorized to issue 150,000 shares of it's 6%, $40 par value preferred stock. The company is authorized to issue 650,000 shares of the common stock with a par value of $2 per share. On January 5, 2019, the company issued 225,000 shares of common stock for cash at $13 per share. What is the journal entry to record the issuance of the common stock shares?

a)

Cash	450,000
Common Stock		450,000

b)

Cash	2,925,000
Common Stock		450,000
Paid-in Capital in Excess of Par Value - Common Stock		2,475,000

c)

Cash	2,925,000
Common Stock		2,925,000

d)

Cash	8,450,000
Common Stock		1,300,000
Paid-in Capital in Excess of Par Value - Common Stock		7,150,000