Oswaldcorporation was formedon January1, 2018.Thecorporatecharterauthorized100,000sharesof 10 par value common stock. During the first month of operation, the corporation issued 300 shares to its attorneys in payment of a 5,000charge fordrawingupthearticlesofincorporation.TheentrytorecordthistransactionwouldincludeSelectone a. AdebittoOrganization Expensesf or3,000. b. A credit to Common Stock for 3,000.c. AcredittoOrganization Expenses for5,000. d. A debit to Paid-in Capital in Excess of Par Value, Common Stock for 2,000