If a company issues 6,000 shares of $5 par value common stock for $180,000, the account: Select one: O a. Paid-in Capital in Excess of Par Value (Premium on Stock) will be credited for $30,000. O b. Paid-in Capital in Excess of Par Value (Premium on Stock) will be credited for $180,000. O c. Common Stock will be credited for $210,000 O d. Cash will be debited for $180,000