Johnson Company Issued 900 Shares of No-Par for $17100

Johnson Company issued 900 shares of no-par for $17100.Which of the following would occur if the stock has no stated value?

A) Increase Cash and increase Common Stock for $17100.
B) Increase Cash for $17100 and increase Common Stock for $ 900 and Paid-in Capital in Excess of Par for $16200.
C) Increase Cash for $17100 and increase Common Stock for $ 900 and Paid-in Capital in Excess of Stated Value for $16200.
D) Decrease Common Stock and decrease Cash for $17100.