Hsu, Inc. issued 7,500 shares of stock at a stated value of $8/share. The total issue of stock sold for $15 per share. The journal entry to record this transaction would include a Select one: A. credit to Common Stock for $60,000 B. credit to Common Stock for $112,500 C. credit to Paid-in Capital in Excess of Par for $112,500. D. debit to Cash for $60,000.