Mena Company was established on January 1. The corporate charter authorized 1.000.000 shares of $10 par value common stock. During the first month of opration, the corporation issued 400 shares to its attorneys in payment of a $7,000 charge for drawing up the articles of incorporation. The entry to record this transaction would include: A. A debit to Paid-in Capital in Excess of Par Value. Common Stock for $3,000. B. A credit to Paid-in Capital in Excess of Par Value, Common Stock for $4,000. C. A credit to Common Stock for $4,000. D. A debit to Organization Expenses for $6,000.