Mockingjay, Inc. issued 2,000 shares of $14 par common stock in exchange for a truck with a current market value of $45,000. Which of the following is NOT part of the journal entry for this transaction?

a.)	Crediting Common Stock for $28,000
b.)	Crediting Common Stock for $45,000
c.)	Crediting paid-in capital in excess of par-common for $17,000
d.)	Debiting equipment for $45,000