The Entry to Record the Issuance of 1,000 Shares of $1

The entry to record the issuance of 1,000 shares of $1 par value common stock at $10 per share includes a:

A) credit to Common Stock for $10,000.
B) debit to Paid- in Capital in Excess of Par Value-Common for $1,000.
C) debit to Common Stock for $1,000.
D) credit to Paid- in Capital in Excess of Par Value-Common for $9,000.