On October 31 Witchway Company Issued 90000 Shares of No-Par

On October 31 Witchway Company issued 90000 shares of no-par no stated value stock for $1117100.Use the following tabular analysis to record ths receipt of cash and issuance of stock:

A) Increase Cash and increase Common Stock for $1117100.
B) Increase Cash for $1117100 increase Common Stock for $ 90000 and increase Sales Revenue for $1027000.
C) Increase Cash for $1117100 increase Common Stock for $ 900000 and increase Sales Revenue for $217100.
D) Decrease Common Stock and decrease Cash for $1117100.