If 10,000 Stock Warrants Are Issued to the General Public

If 10,000 stock warrants are issued to the general public for $10,000, and later those warrants and $150,000 are exchanged for 10,000 shares of no-par stock, the entry to record the exercise of the warrants would be:

A) Cash 150,000 Common Stock Warrants 10,000
Common Stock 160,000
B) Cash 150,000 Common Stock 140,000
Common Stock Warrants 10,000
C) Cash 150,000 Common Stock Warrants 10,000
Common Stock 150,000
Add'l Paid-in Capital-Stock Warrants 10,000
D) Cash 150,000 Warrant Stock 150,000
E) Cash 150,000 Common Stock Warrants 10,000
Warrant Stock 150,000
Add'l Paid-in Capital-Stock Warrants 10,000