The Mars Company Issued 150 Shares of Its $13 Par

The Mars Company issued 150 shares of its $13 par value stock for $21 per share. The entry to record the receipt of cash and issuance of the stock would include a:

A) debit to Cash of $1,950; credit to Common Stock for $1,950.
B) debit to Cash for $3,150.
C) credit to Common Stock for $3,150.
D) debit to Discount on Common Stock for $1,200.