Which of the Following Journal Entries Is Correct When a Business

Which of the following journal entries is correct when a business entity issues common stock, above par value, to stockholders in exchange for cash? A. Cash
$\quad$ Common stock
$\quad$ Retained Earnings
B. Cash
$\quad$ Common stock
$\quad$ Additional paid-in capital
C. Cash
$\quad$ Investments
D. Common stock
$\quad$ Cash

A) Option A
B) Option B
C) Option C
D) Option D