Square Deal Inc. (a public company) was organized in 2020 to manufacture car stereos. The corporation was authorized to issue an unlimited number of common shares. On March 1, 2020, the corporation issued 500 common shares to the firms lawyers for helping to organize the corporation. The fair market value of the legal fees was $12,500. The entry to record the issue of the 500 shares, which have a market value of $20 per share, would require a:

a. Credit to Common Shares for $12,500.

b. Debit to Organization Costs for $10,000.

c. Credit to Common Shares for $10,000.

d. Debit to Common Shares for $12,500.