Jarrett Company Issued 900 Shares of No-Par Common Stock for $13,200

Jarrett Company issued 900 shares of no-par common stock for $13,200. Which of the following journal entries would be made if the stock has no stated value? a.
$\begin{array}{lrl}\text { Cash } & 13,200 & \\\text { Common Stock } && 13,200\end{array}$
b.
$\begin{array}{lr}\text { Cash } & 13,200 \\\text { Common Stock } && 900 \\\text { Paid-in Capital in Excess of Par } & &8,200\end{array}$
c.
$\begin{array}{lr}\text { Cash } & 13,200 \\& \\\text { Common Stock } && 900 \\\text { Paid-in Capital in Excess of Stated Value } && 12,300\end{array}$
d.
$\begin{array}{lrr} \text { Common Stock } &12,300\\ \text { Cash } &&13,200\\\end{array}$