YYY, Inc., issued for $65 per share 3,000 shares of $40 par value common stock. The journal entry to record this transaction is: Select one: a. Cash 195,000 Common Stock 195,000 b. Cash 195,000 Common Stock 120,000 Gain on Sale of Stock 75,000 C. Cash 195,000 Common Stock 120,000 Retained Earnings 75,000 d. Cash 195,000 Common Stock 120,000 Paid-in Capital in Excess of Par Value 75,000 ZZZ Corporation was organized on January 1, 2019, with an authorization of 100,000 shares of $20 par value common stock. During 2019, ZZZ had the following common stock transactions: Jan. 4: Issued 20,000 shares @ $22 per share. Apr. 8: Issued 30,000 shares a $25 per share. June 9: Issued 10,000 shares @ $23 per share. July 29: Purchased 10,000 shares (treasury) @ $30 per share. Dec. 31: Sold 10,000 shares held in treasury $32 per share. ZZZ had no other transactions affecting pald-in capital. At December 31, 2019, what is the total amount of paid-in capital in excess of par value? Select one: a $240,000 b. $220,000 c. $1,440,000 d. $1,520,000