Garden State Issued 10,000 Shares of $10 Par Preferred Stock

Garden State issued 10,000 shares of $10 par preferred stock for $19 per share.How would the company record this transaction?

A) Debit Cash for $100,000 and credit Preferred Stock,$10 Par Value for $100,000.
B) Debit Cash for $190,000 and credit Preferred Stock,$10 Par Value for $190,000.
C) Debit Cash for $190,000,credit Preferred Stock,$10 Par Value for $100,000,and credit Paid-In Capital in Excess of Par Value,Preferred Stock for $90,000.
D) Debit Cash for $100,000 and credit Paid-In Capital,Preferred Stock for $100,000.
E) Debit Cash for $190,000 and credit Paid-In Capital,Preferred Stock for $190,000.