Nexis Corp. issues 2,630 shares of $11 par value common stock at $15 per share. When the transaction is journalized, credit(s) are made to
a. Common Stock for $10,520 and Retained Earnings for $28,930
b. Common Stock for $28,930 and Paid-In Capital in Excess of Par—Common Stock for $10,520
c. Common Stock for $28,930 and Paid-In Capital in Excess of Stated Value for $10,520
d. Common Stock for $39,450