Kristine Parsons Owns 2,000 Shares of $1

Kristine Parsons owns 2,000 shares of $1.00 par value capital stock of Garments 4 You.Kristine sold 100 of these shares to Beverly Plito for $200.The effect of this transaction on the accounts of Garments 4 You would be to

A) increase the capital stock account by $1,800 and increase the cash account by $1,800.
B) increase the capital stock account by $200,increase the paid-in capital in excess of par account by $2,000,and increase the cash account by $1,800.
C) decrease the capital stock account by $1,800 and increase the paid-in capital in excess of par account by $1,800.
D) increase the capital stock account by $1,800 and decrease the paid-in capital in excess of par account by $1,800.
E) There is no effect from this transaction on the accounts of Garments 4 You.