New Corp. issues 2,000 shares of $10 par value common stock at $14 per share. When the transaction is recorded, credits are made to Select one: O A. Common Stock $20,000 and Paid-in Capital in Excess of Par $8,000. o B. Common Stock $20,000 and Retained Earnings $8,000. O C. Common Stock $20,000 and Paid-in Capital in Excess of Stated Value $28,000 O D. Common Stock $28,000