The Harvester Corporation Issued 50 Shares of $20 Par Value

The Harvester Corporation issued 50 shares of $20 par value stock to its accountant.The shares are in full payment for her $900 fee for assistance in setting up the new company.The entry to record the issuance of the stock would include a:

A) credit to Common Stock for $900.
B) debit to Common Stock for $900.
C) credit to Common Stock for $1,000.
D) debit to Common Stock for $1,000.