SheffieldCorp. issues 3300 shares of $10 par value common stock at $17 per share. When the transaction is recorded, credits are made to Common Stock $33000 and Retained Earnings $23100. Common Stock $56100. O Common Stock $33000 and Paid-in Capital in Excess of Stated Value $23100. O Common Stock $33000 and Paid-in Capital in Excess of Par $23100