If Vickers Company issues 2,000 shares of $5 par value common stock for $140,000,

A) Common Stock will be credited for $140,000.

B) Paid-In Capital in Excess of Par Value will be credited for $10,000.

C) Paid-In Capital in Excess of Par Value will be credited for $130,000.

D) Cash will be debited for $130,000.