TLR Productions hires a consultant for a new project, and issues common stock with a par value of $800 in exchange for consulting services received. The common stock has a fair value of $3,000. What is the journal entry required to record this transaction? O A. Cash Consulting Fees 3,000 3,000 3,000 OB. Cash Common Stock Addl. Paid - in Capital in Excess of ParCommon 2,200 800 3,000 OC. Consulting Fees Expense Common Stock Addl. Paid - in Capital in Excess of Par-Common 800 2,200 3,000 OD. Cash Common Stock Addl. Paid - in Capital in Excess of Par-Common 800 2,200