For items 38, 39 and 40 use the following information. The Golden Rams Corporation is granted a charter that authorizes the issuance of 100,000 shares of $50 par value preferred stock and 300,000 shares of $10 par value common stock. What is the journal entry to record the following transaction? Golden Rams issued 3,000 shares of common stock to its attorneys for costs associated with starting the corporation. At that time, the common stock was selling at $15 per share. Debit: Organization Expense, 30,000; Credit: Common Stock, 30,000 Debit: Organization Expense, 45,000; Credit: Common Stock, 45,000 Debit: Organization Expense, 30,000; Credit: Paid-in Capital in Excess of Par- Common, 30,000 Debit: Organization Expense, 45,000; Credit: Common Stock, 30,000 and Paid-in Capital in Excess of Par-Common, 15,000