S. Lamar performed legal services for E. Garr. Due to a cash shortage, an agreement was reached whereby E. Garr. would pay 5. Lamar a legal fee of approximately $12,000 by issuing 3.000 shares of its common stock (par 51). The stock trades on a daily basis and the market price of the stock on the day the debt was settled is $4.50 per share. Given this information, the journal entry for E. Garr. to record this transaction is: 12,000 Organization Expense Common Stock 12,000 b. Organization Expense Common Stock 13,500 13,500 12,000 Organization Expense Common Stock Paid-in Capital in Excess of Par - Common 3,000 9,000 d. 13,500 Organization Expense Common Stock Paid-in Capital in Excess of Par - Common 3,000 10,500