JOURNAL ENTRIES: Company X issues 300 shares of $10 par value common stock for $15 per share. What is the journal entry to record the issuance of the stock? a. Dr. Cash 4500; Cr. Common Stock 3000, Cr. Paid in Capital in Excess of Par Value 1500

b. Dr. Common Stock 3000, Dr. Paid in Capital in Excess of Par Value; Cr. Cash 4500

c. Dr. Cash 4500; Cr. Common Stock 3000, Cr. Paid in Capital in Excess of Stated Value 1500

d. Dr. Common Stock 3000, Dr. Paid in Capital in Excess of Stated Value; Cr. Cash 4500

e. None of the above