The entry to record Shaman, Inc. selling

1 comma 2001,200

shares of

$ 6$6

par common stock at

$ 10$10

per share would be to:

A.debit Cash

$ 12 comma 000$12,000;

credit Common Stock

$ 12 comma 000$12,000.

B.debit Cash

$ 12 comma 000$12,000;

debit

PaidminusIn

Capital in Excess of

ParminusCommon

$ 4 comma 800$4,800;

credit Common Stock

$ 16 comma 800$16,800.

C.debit Cash

$ 7 comma 200$7,200;

credit Common Stock

$ 7 comma 200$7,200.

D.debit Cash

$ 12 comma 000$12,000;

credit Common Stock

$ 7 comma 200$7,200;

credit

PaidminusIn

Capital in Excess of

ParminusCommon

Stock

$ 4 comma 800$4,800.