TLR Productions Issued 40 Shares of $16 Par Value Stock

TLR Productions issued 40 shares of $16 par value stock to its accountant in full payment for her $1,300 fee for assisting in setting up the new company. The entry to record the issuance of the stock would include a:

A) debit to Common Stock for $640.
B) credit to Common Stock for $1,300.
C) credit to Common Stock for $640.
D) debit to Paid-in Capital in Excess of Par-Common for $660.