ABC Sells 400 Shares of Its $20 Par Common Stock

ABC sells 400 shares of its $20 par common stock for $25.The entry would entail a credit(s) of:

A) Cash of $10,000.
B) Paid-in Capital in Excess of Par Value-Common for $8,000;Common Stock for $2,000.
C) Paid-in Capital in Excess of Par Value-Common for $2,000;Common Stock for $8,000.
D) Common Stock for $10,000.