When 9,000 shares of $8 stated value common stock is issued at $13 per share, ________.

A.Common Stock - $8 Stated is credited for $117,000

B.the account titled Paid-In Capital in Excess of Stated is used to record the issue price of the stock

C.the difference between the issue price and the stated value is credited to Paid-In Capital in Excess of Stated

D.the accounting is exactly the same as the accounting for par value stock