Gertrudis Corporation Has $10 Par Value Common Stock and Has

Gertrudis Corporation has $10 par value Common Stock and has 1,000,000 shares authorized, 750,000 shares issued. The entry to record Gertrudis' purchase of 10,000 shares of common stock at $15 per share is a:

A) credit to Common Stock for $130,000.
B) credit to Paid- in Capital in Excess of Par Value-Common for $65,000.
C) debit to Retained Earnings for $65,000.
D) debit to Treasury Stock for $150,000.