When a company issues 27,000 shares of $1 par value common stock for $10 per share, the journal entry for this issuance would include:

A: A debit to Cash for $27,000

B. A debit to Additional Paid-in Capital for $27,000.

C. A credit to Common Stock for $270,000.

D. A credit to Additional Paid-in Capital for $243,000