SunlandCorp. issues 1700 shares of $10 par value common stock at $15 per share. When the transaction is recorded, credits are made to OCommon Stock $17000 and Retained Earnings $8500. Common Stock $17000 and Paid-in Capital in Excess of Stated Value $8500. Common Stock $25500. Common Stock $17000 and Paid-in Capital in Excess of Par $8500.