Nexis Corp. issues 1,380 shares of $12 par value common stock at $15 per share. When the transaction is journalized, credit(s) are made to a. Common Stock for $16,560 and Paid-In Capital in Excess of Stated Value for $4,140 b. Common Stock for $16,560 and Paid-In Capital in Excess of Par-Common Stock for $4,140 c. Common Stock for $20,700 d. Common Stock for $4,140 and Retained Earnings for $16,560