Johnson Company issued 900 shares of no-par for $17,100. Which of the following would occur if the stock has no stated value? a. Decrease Common Stock and decrease Cash for $17,100. b. Increase Cash for $17,100 and increase Common Stock for $900 and Paid-in Capital in Excess of Par for $16,200. c. Increase Cash for $17,100 and increase Common Stock for $900 and Paid-in Capital in Excess of Stated Value for $16,200. d. Increase Cash and increase Common Stock for $17,100