A corporation was formed on January 1. the corporation charter authorized 1000

A corporation was formed on January 1. the corporation charter authorized 100000 shares of $10 par value common stock. During the first month of operation
the corpoation issued 340 shares to its attorneys in payment of a $5400 charge for drawing up the articles of incorporation. The entry to record this
transaction would include:

a.) a credit to Paid-in Capital in Excess Captial Excess of Par value Common Stock for $5400

b.) a credit to common stock for $5400

c.) a Debit to Organization expenses for $3400

d.) a debit to organization expenses for $5400

e.) a debit to paid-in capital in excess of Par value Common Stock for $2000

MUST EXPLAIN for full points!!!