Nexis Corp. issues 1,000 shares of $15 par value common stock at $22 per share. When the transaction is journalized, credits are made to Oa. Common Stock, $22,000 Ob. Common Stock, $15,000, and Paid-In Capital in Excess of Par-Common Stock, $7,000 1 Oc. Common Stock, $7,000, and Paid-In Capital in Excess of Stated Value, $15,000 Od. Common Stock, $22,000, and Retained Earnings, $15,000