Shabbas Company issued 500 shares of no-par common stock for $10,000. Which of the following journal entries would be made if the stock has a stated value of $2 per share?

a. Cash 10,000 Common Stock 10,000 b. Cash 10,000 Common Stock B 1,000 Paid-in Capital in Excess of Stated Value 9,000 c. Cash 10,000 Common Stock 1,000 Paid-in Capital in Excess of Par Value 9,000 d. Common Stock 10,000 Cash