Tanner, Inc. issued, for $60 per share, 4,000 shares of $45 par value common stock. The journal entry to record this transaction is: Select one: A. Cash 240,000 Common Stock 240,000 B. Cash 240,000 Common Stock 180,000 Paid-in Capital in Excess of Par Value 60,000 C. Cash 240,000 Common Stock 180,000 Retained Earnings 60,000 D. Cash 240,000 Common Stock 180,000 Gain on Sale of Stock 60,000 E. Cash 240,000 Common Stock