When 3,000 shares of $5 stated value common stock is issued at $13 per share, ________.

When 3,000 shares of $5 stated value common stock is issued at $13 per share, O A. Common Stock_$5 Stated is credited for $39,000 O B. the accounting is exactly the same as the accounting for par value stock C. the account titled Paid In Capital in Excess of Stated Common is used to record the issue price of the stock the difference between the issue price and the stated value is credited to Paid- In Capital in Excess of Stated -Common