Nexis Corp. issues 2,410 shares of $9 par value common stock at $17 per share. When the transaction is recorded, credits are made to a. Common Stock, $19,280 and Retained Earnings, $21,690. Ob. Common Stock, $19,280 and Paid-In Capital in Excess of Stated Value, $21,690. Oc. Common Stock, $40,970. Od. Common Stock, $21,690, and Paid-In Capital in Excess of Par-Common Stock, $19,280