In business combination, the combiner paid the following direct out-of-pocket costs for the business combination with combinee: Legal fees $25,000, Finder's fee $35.000 and CPA firm's fee for audit of combinee Company's financial statements $40,000. The journal entry for the payment of these costs includes: a. Debit to cash $ 100,000. b. Credit to cash $ 100,000. c. Debit to paid in capital in excess of par $ 100,000. d. Debit to paid in capital in excess of par $ 60,000.