Nexis Corp. issues 2,790 shares of $12 par value common stock at $18 per share. When the transaction is journalized, credits are made to Oa. Common Stock, $16,740 and Retained Earnings, $33,480. Ob. Common Stock, $50,220. Oc. Common Stock, $33,480, and Paid-In Capital in Excess of Par-Common Stock, $16,740. Od. Common Stock, $16,740 and Paid-In Capital in Excess of Stated Value, $33,480.