Sunland Company issues 7500 shares of $10 par value common stock at $12 per share. When the transaction is recorded, credits are made to: Common Stock $75000 and Paid-in Capital in Excess of Par Value $15000. O Common Stock $75000 and Paid-in Capital in Excess of Stated Value $15000. O Common Stock $75000 and Retained Earnings $15000. O Common Stock $90000