Orion Company issued 5,000 shares of $.10 par value common stock at $20 per share. The joumal entry to record the issuance is a. a debit to Cash for $100,000 and a credit to Stock Revenue for $100,000. b. a debit to Cash for $100,000, a credit to Common Stock for $500, and a credit to Paid in Capital in Excess of Par for $99,500. c. a debit to Cash for $100,000, a credit to Common Stock for $5,000, and a credit to Paid in Capital in Excess of Par for $95,000. d. a debit to Cash for $100,000 and a credit to Common Stock for $100,000