Nexis Corp. issues 1,000 shares of $15 par value common stock at $22 per share. The effects of this transaction increase _____. a. Common Stock by $22,000 b. Common Stock by $15,000 and Paid-In Capital in Excess of Par by $7,000 c. Common Stock by $7,000 and Paid-In Capital in Excess of Stated Value by $15,000 d. Common Stock by $22,000 and Retained Earnings by $15,000