Oswald corporation was formed on January 1, 2018. The corporate charter authorized 100,000 shares of $10 par value common stock. During the first month of operation, the corporation issued 300 shares to its attorneys in payment of a $5,000 charge for drawing up the articles of incorporation. The entry to record this transaction would include Select one: a. A credit to Paid-in Capital in Excess of Par Value, Common Stock for $2,000. b. A credit to Common Stock for $5,000. c. A credit to Organization Expenses for $5,000. d. A debit to Organization Expenses for $3,000.

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