A Corporation Issued 100 Shares of Its $5 Par Value

A corporation issued 100 shares of its $5 par value common stock in payment of a $1,800 charge from its accountant for assistance in filing its charter with the state. The entry to record this transaction will include:

A) A $1,800 credit to Common Stock.
B) A $1,800 debit to Legal Expenses.
C) A $1,800 credit to Cash.
D) A $1,300 credit to Paid-in Capital in Excess of Par Value, Common Stock.
E) A $300 debit to Organization Expenses.