Nexis Corp. issues 1,850 shares of $8 par value common stock at $18 per share. When the transaction is recorded, credits are made to Oa. Common Stock $14,800, and Paid In Capital in Excess of Par--Common Stock $18,500. Ob. Common Stock. $18,500 and Pald-In Capital in Excess of Stated Value, $14,800. Oc. Common Stock $18,500 and Retained Earnings. $14,800. Od. Common Stock. $33,300