Which of the following is included in the entry to record the issuance of

15,000

shares of

$9

par value common stock at

$20

per share for cash?

A.Common Stock is credited for

$300,000.

B.

PaidIn

Capital in Excess of

ParCommon

is debited for

$165,000.

C.Cash is debited for

$300,000.

D.Common Stock is debited for

$135,000.