Lenovo Corporation issues 3,000 shares of $5 par value common stock at $12 per share. When the transaction is recorded as a journal entry, credits are made to: a) Common Stock $15,000 and Paid-in Capital in Excess of Par Value $21,000. b) Common Stock $21,000 and Retained Earnings $15,000. c) Paid-in Capital in Excess of Par Value $50,000 and Cash $20,000. d) Cash $36,000 and Common Stock $21,000 Oe) Common Stock $50,000 and Treasury Stock $20,000. Lenovo Corporation issues 3,000 shares of $5 par value common stock at $12 per share. When the transaction is recorded as a journal entry, credits are made to: a) Common Stock $15,000 and Paid-in Capital in Excess of Par Value $21,000. b) Common Stock $21,000 and Retained Earnings $15,000. c) Paid-in Capital in Excess of Par Value $50,000 and Cash $20,000. d) Cash $36,000 and Common Stock $21,000 Oe) Common Stock $50,000 and Treasury Stock $20,000