Woods, Inc. issues common stock in exchange for legal services received. The common stock has a fair value of $8,000 and a par value of $800. What is the journal entry required to record this transaction? OA. Cash Common Stock Addl. Paid-in Capital in Excess of Par-Common 8,000 800 7,200 B. Legal Fees Expense Common Stock 8,000 7,200 Addl. Paid-in Capital in Excess of Par-Common 800 OC. Cash 8,000 Common Stock 7,200 Addl. Paid-in Capital in Excess of Par-Common 800 OD. Legal Fees Expense 8,000 800 Common Stock Addl. Paid-in Capital in Excess of Par-Common 7,200