Which of the Following Is/are Not True

Which of the following is/are not true?

A) Common and preferred stock usually have a par or stated value.
B) Firms report amounts received from issuing common stock in excess of the par or stated value as Additional Paid-In Capital or a similar account title.
C) Firms report amounts received from issuing common stock in excess of the par or stated value as Additional Paid-In Capital, or Capital in Excess of Par Value or a similar account title.
D) The amounts in Additional Paid-In Capital for a firm usually exceeds the amounts in Common Stock, indicating that the firm issued common stock for substantially more than par value, a common practice among publicly traded firms.
E) none of the above