Tamarisk, Inc. issues 3000 shares of $10 par value common stock at $15 per share. When the transaction is recorded, credits are made to:

A_

Common Stock $45000.

B_

Common Stock $30000 and Paid-in Capital in Excess of Par Value $15000.

C_

Common Stock $30000 and Retained Earnings $15000.

D_

Common Stock $30000 and Paid-in Capital in Excess of Stated Value $15000.