When 1,000 Shares of $3 Stated Value Common Stock Is

When 1,000 shares of $3 stated value common stock is issued at $18 per share,________.

A) Common Stock - $3 Stated is credited for $18,000
B) the account titled Paid-In Capital in Excess of Stated is used to record the issue price of the stock
C) the difference between the issue price and the stated value is credited to Paid-In Capital in Excess of Stated
D) the accounting is exactly the same as the accounting for par value stock