When Wisconsin Corporation was formed on January 1, the corporate charter provided for 60,000 shares of $15 par value common stock. The following transaction was among those engaged in by the corporation during its first month of operation: The corporation issued 8,930 shares of stock at a price of $26 per share The entry to record the above transaction would include a Oa. credit to Paid-in Capital in Excess of Par for $90,230 Ob. credit to Common Stock for $232,180 Oc. debit to Cash for $133,950 Od. debit to Common Stock for $80,000