Eagle Ridge, Inc. issued 40 shares of $20 par value stock to its accountant in full payment for her $900 fee for assisting in setting up the new company. The entry for the issuance of the stock is a A. debit to Paid-in Capital in Excess of ParCommon for $100. B. credit to Common Stock for $800. C. debit to Common Stock for $800. D. credit to Common Stock for $900.