On January 1, 2014, Q Company purchased all of the common stock of X Company by issuing 30,000 shares of its $10 par value common stock, with a market value of $16/share. Q Company incurred $25,000 in registration and issuing costs, paid in cash. The book value of X Company at the date of acquisition was $480,000. Q's journal entry to record this acquisition includes: (Points : 8)

A debit to cash for $25,000.

A credit to additional paid-in capital for $180,000.

A debit to Investment in X for $300,000.

A credit to additional paid-in capital for $155,000.

None of the above.