Caesar Cruise Lines, Inc $$\begin{array} { | l | l | l | } \hline \text { Cash } & 192,000 & \\\hline \text { Common Stock -no par } & & 192,000 \\\hline\end{array}$$

Caesar Cruise Lines, Inc. issues 8,000 shares of its no-par common stock. The issue price of the stock is $24 per share. What is the journal entry required to record the issuance of the shares?

A) $$\begin{array} { | l | l | l | } \hline \text { Cash } & 192,000 & \\\hline \text { Common Stock -no par } & & 192,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 8,000 & \\\hline \text { Common Stock-nopar } & & 8,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 192,000 & \\\hline \text { Common Stock-nopar } & & 8,000 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 184,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Common Stock } & 8,000 & \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 8,000 \\\hline\end{array}$$