In business combination, the combiner paid the following direct out-of-pocket costs for the business combination with combinee: Legal fees $25,000, Finders fee $35,000 and CPA firms fee for audit of combinee Companys financial statements $40,000. The journal entry for the payment of these costs includes:

a.

Credit to cash $ 100,000.

b.

Debit to paid in capital in excess of par $ 60,000.

c.

Debit to cash $ 100,000.

d.

Debit to paid in capital in excess of par $ 100,000.