Explain and solve fast!!!

On January 1, 2019, Rama Company issued 3,000 shares of 8%, OMR100 par value, preferred stock for 250,000. The board of directors declared dividends on December 30, 2019 and the dividends paid on 13/12/2019. As a result of this transaction additional paid in capital should be: Select one: O a. Debt by OMR250000 O b. Credit by OMR50000 O c. Debt by OMR5000 O d. None of the options