one hundred shares of no-par common stock with a $10 stated value is issued for $12.50 per share the entry to record the issuance includes a : a) credit to paid-in-capital in excess of stated value-common for $250 b) credit to common stock for $250 c) credit to common stock for $1,250 d) debit to paid-in-capital in excess of stated value-common for $1,000