Dennis Corporation Issued 25,000 Shares of $5 Par Value Common

Dennis Corporation issued 25,000 shares of $5 par value common stock at $15 per share. As a result of this transaction, Dennis Corporation's:

A) Paid in Capital in Excess of Par Value increased by $375,000
B) Paid in Capital in Excess of Par Value increased by $125,000
C) Common Stock increased by $375,000
D) Common Stock increased by $125,000