The Issuance of 1,000 $\begin{array} { l l l } \text { Cash } & 5,000 & \\\text { Retained earnings } & & 5,000 \\\end{array}$

The issuance of 1,000,$.01 par value shares of common stock at $5 per share would include which of the following journal entries?

A) $\begin{array} { l l l } \text { Cash } & 5,000 & \\\text { Retained earnings } & & 5,000 \\\end{array}$

B) $\begin{array}{lccc}\text { Common stcck } & 4,990 & \\\text { Additional paid-in capital } & 10 & \\\text { Cash } & & 5,000 \\\end{array}$

C) $\begin{array}{lccc}\text { Cash } & 5,000 & \\\text { Common stock } & &10 \\\text { Additional paid-in capital } & & 4,900 \\\end{array}$

D) $\begin{array}{lccc}\text { Common Stock } & 5,000 & \\\text { Cash } & & 5,000 \\\end{array}$

E) $\begin{array}{lccc}\text { Cash } & 5,000 & \\\text { Common stock } & & 5,000\end{array}$