Novak Corp. issued 1200 shares of no-par common stock for $22800. Which of the following journal entries would be made if the stock has no stated value?

A

Cash		22800
	Common Stock - No-Par Value		1200
	Paid-in Capital in Excess of Par		21600

B

Cash		22800
	Common Stock - No-Par Value		1200
	Paid-in Capital in Excess of Stated Value		21600

C

Common Stock - No-Par Value		22800
	Cash		22800

D

Cash		22800
	Common Stock - No-Par Value		22800