Alma Corp. issues 1,000 shares of $10 par common stock at $14 per share. When the transaction is recorded, credits are made to O A. Common Stock, $10,000, and Retained Earnings,

$4,000 B. Common Stock, $10,000, and Paid-In Capital in Excess of Par-Common Stock, $4,000 O C. Common Stock, $4,000, and Paid-In Capital in Excess of Stated Value, $10,000 O D. Common Stock, $14,000