Noid corp. issues 1,700 shares of $19 par value common stock at $23 per share. When the transaction is recorded, credits are made to:

a. common stock, $39,100

b. Common stock, $6800, and paid in capital in excess of stated value, $32,300

c. common stock, $32,300, and paid in capital in excess of par, $6800

d. common stock, $39,100 and retained earnings,$32,300