On November 15, Roach Company Issued 300 New Shares of Stock

On November 15, Roach Company issued 300 new shares of stock. Shareholders paid $25 for each share of stock. The correct entry to record the issue of stock on November 15 is

A)
Cash $\quad 7,500$
Capital Stock $\quad 7,500$
B)
$\begin{array} { c r } \text { Capital Stock } & 7,500 \\\text { Cash } & 7,500\end{array}$
C)
Cash $\quad 300$
Capital Stock $\quad 300$
D)
$\begin{array} { c c } \text { Capital Stock } & 300 \\\text { Cash } & 300\end{array}$