The entry to record the issuance of 12,000 shares of $2 par value common stock at $8 per share includes

a: a. Credit to common stock of $96,000

b. Credit to common stock of $72,000

c. Debit to paid-in capital in excess of par of $72,000

d. Debit to cash of $96,000 e. Credit to paid-in-capital in excess of par $24,000