TLR Productions Hires a Consultant for a New Project, and Issues

TLR Productions hires a consultant for a new project, and issues common stock with a par value of $900 in exchange for consulting services received. The common stock has a fair value of $3,300. What is the journal entry required to record this transaction?

A) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 3,300 & \\\hline \text { Consulting Fees } & & 3,300 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 3,300 & \\\hline \text { Common Stock } & & 2,400 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 900 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 3,300 & \\\hline \text { Common Stock } & & 900 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 2,400 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Consulting Fees Expense } & 3,300 & \\\hline \text { Common Stock } & & 900 \\\hline \text { Addl. Paid-in Capital in Excess of Par-Common } & & 2,400 \\\hline\end{array}$$