Using the Following Accounts

Using the following accounts:
Indicate the account(s) to be debited and credited to record the following transaction.
-Sold common stock at a price equal to the par value.
Debit ________ Credit ________

A) Subscription receivable-common stock
B) Cash
C) Machinery
D) Building
E) Land
F) Organization costs
G) Preferred stock
H) Common stock
I) Paid in capital in excess of par value - common
J) Paid in capital in excess of par value - preferred
K) Common stock subscribed
L) Discount on common stock
M) Organization Expense