Julep Inc. issued 50,000 shares of common stock, $1 par, for cash of $18 per share on January 1, 2020. Julep Inc. also incurred $10,000 in stock issue costs, paid in cash. The entry to record the issuance would include:

	A.	A credit to Paid-in Capital in Excess of ParCommon Stock for $850,000.
	B.	A credit to Paid-in Capital in Excess of ParCommon Stock for $840,000.
	C.	A debit to Stock Issuance Costs for $10,000.
	D.	A debit to Stock Issuance Expense for $10,000.