Nexis Corp. issues 860 shares of $12 par value common stock at $17 per share. When the transaction is journalized, credit(s) are made to a. Common Stock for $10,320 and Paid-In Capital in Excess of ParCommon Stock for $4,300 b. Common Stock for $10,320 and Paid-In Capital in Excess of Stated Value for $4,300 c. Common Stock for $14,620 d. Common Stock for $4,300 and Retained Earnings for $10,320