The entry to record the issuance of 12,500 shares of $1.00 par value common stock at $2.50 per share includes a: A. debit to Retained Earnings for $31,250 B. credit to Retained Earnings for $31,250 C. credit to Common Stock for $31,250 D. credit to Paid-in Capital in Excess of Par Value-Common for $18,750