In exchange for $1,500 legal services to help set up the new company, Hickory Grove Corporation issued 100 shares of $10 par value stock to its attorney. The entry to record the issuance of the stock would include a:

a. credit to Common Stock for $1,000.

b. debit to Common Stock for $1,000.

c. credit to Common stock for $1m500.

d. debit to paid in Capital in Excess of par Value for $500.