Please explain how you get your answer so I know how to do this. Thank you in advanced.

The entry to record selling 150 shares of NO Par common stock with a stated value of $30 for $40 would be to:

a. debit common stock $6,000; credit cash $6.000.

b. debit cash $6,000; credit common stock $6,000.

c. debit cash $6,000; credit Common Stock $4,500;credit paid in Capital Excess of stated Value-Common $1,500.

d. debit Cash $6,000; credit Common stock $4,500; credit Paid-In Capital in Excess of Par Value-common $1,500