Richie Company's common stock has a par value of $1.50 per share. The company issues 1,000 shares at $4 per share on January 30 of the current year. Which is the correct journal entry to record this transaction? OA. Common Stock $1.50 Par Value 2,500 Paid-in Capital in Excess of Par - Common 1,500 Cash 4,000 OB. Cash 4,000 Common Stock $1.50 Par Value 2,500 Paid-in Capital in Excess of Par - Common 1,500 OC. Common Stock - $1.50 Par Value 1,500 Paid-in Capital in Excess of Par-Common Cash 2,500 4,000 COD. Cash 4,000 2 Common Stock $1.50 Par Value 1,500 Paid-in Capital in Excess of Par - Common 2,500