Lucie Corporation was formed on January 1 of the current year. The corporate charter authorized the company to issue 100,000 common shares. During the first month of operation, the corporation issued 300 shares to its lawyer in payment of a $5,600 bill for preparing the articles of incorporation. The entry to record this transaction would include:

a. A debit to Organization Costs for $3,000.

b. A credit to Common Shares for $3,300.

c. A credit to Organization Costs for $5,600.

d. A debit to Common Shares for $5,600.

e. A debit to Organization Costs for $5,600.