The Entry to Record Selling 2,000 Shares of No-Par Common

The entry to record selling 2,000 shares of no-par common stock with no stated value at $180 per share would be to:

A) debit Cash $360,000; credit Common Stock $360,000.
B) debit Common Stock $360,000; credit Cash $360,000.
C) debit Cash $340,000; debit Paid-in Capital in Excess of Par Value-Common $20,000; credit Common Stock $360,000.
D) None of the above are correct.