Bradley Corporation Issued 10,000 Shares of Common Stock on January

Bradley Corporation issued 10,000 shares of common stock on January 1, 2013. The stock has par value of $0.01 per share and was sold for cash at par. The journal entry to record this transaction would:

A) debit Cash $100 and credit Common stock $100.
B) credit Cash $10,000 and debit Common stock $10,000.
C) debit Paid-in capital $9,900,and credit Common stock $9,900.
D) debit Cash $10,000, credit Common stock $100, and credit Paid-in capital $9,900.