Trenton Company's common stock carries a par value of $2 per share. The company is authorized to issue an additional 21,000 shares of common stock. What would the journal entry be for the issuance of 6,000 shares of common stock at $2.75 per share? 24,000 O A. Cash Common Stock - $2 Par Value Paid - in Capital in Excess of Par - Common 12,000 12,000 72,000 OB. Cash Common Stock - $2 Par Value Paid - in Capital in Excess of Par Common 42,000 30,000 16,500 OC. Cash Common Stock - $2 Par Value Paid - in Capital in Excess of Par - Common 12,000 4,500 42.000 OD. Cash Common Stock - $2 Par Value Paid - in Capital in Excess of Par Common 12,000 30,000