Golden Eagle Corporation issues 100 shares of $3 par value common stock for $7 per share. This transaction will include a: A. credit to Common Stock for $300 and a credit to Paid-in Capital for $400 B. credit to Common Stock for $300 and a credit to Retained Earnings for $400 C. credit to Common Stock for $300 and a Gain on Issue of Common Stock for $400 D. credit to Common Stock for $7,000