Question 24 New Corp. issues 3,000 shares of $5 par value common stock at $15 per share. When the transaction is recorded, credits are made to: O a. Common Stock $45,000 and Paid-in Capital in Excess of Stated Value $20.000 Ob. Common Stock $15,000 and Retained Earn 30,000 O c. Common Stock $45,000. Od. Common Stock $15,000 and Pald-in Capital in Excess of Par $30,000