When Wisconsin Corporation was formed on January 1, the corporate charter provided for 94,500 shares of $5 par value common stock. During its first month of operation, the corporation issued 7,830 shares of stock at a price of $22 per share. The journal entry for this transaction would include a Oa. debit to Cash for $39,150 Ob. credit to Common Stock for $172,260 Oc. credit to Paid-In Capital in Excess of Par-Common Stock for $133,110 Od. debit to Common Stock for $94,500