If Keene Company issues 4, 500 shares of $5 par value common stock for $80,000, the account Select one: A. Paid-in Capital in Excess of Par will be credited for $80,000 B. Common Stock will be credited for $22, 500. C. Paid-in Capital in Excess of Par will be credited for $22, 500 D. Cash will be debited for $57,000