S & C Company Issues 2,400 Shares of Common Stock

S & C Company issues 2,400 shares of common stock with a $6 par value. The issue price of the stock is $14 per share, and the company paid an underwriter $800 in stock issue costs. What is the journal entry required to record the issuance of the shares?

A) $$\begin{array} { | l | l | l | } \hline \text { Cash } & 33,600 & \\\hline \text { Common Stock - } \$ 6 \text { par } & & 14,400 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 19,200 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | l | } \hline \text { Cash } & 33,600 & \\\hline \text { Common Stock } - \$ 6 \text { par } & & 13,600 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 20,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | l | } \hline \text { Cash } & 32,800 & \\\hline \text { Common Stock } - \$ 6 \text { par } & & 14,400 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 18,400 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | } \hline \text { Cash } & 32,000 & \\\hline \text { Common Stock } - \$ 6 \text { par } & & 13,600 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 18,400 \\\hline\end{array}$$