A Company Sells 1 Million Shares of Stock with No

A company sells 1 million shares of stock with no par value for $15 a share. In recording the transaction, it would:

A) debit Cash for $20,000 and credit Common Stock for $20,000.
B) debit Cash for $15 million and credit Common Stock for $15 million.
C) debit Cash for $15 million, credit Common Stock for $20,000 and credit Additional Paid-in Capital for $14,980,000.
D) debit Cash for $20,000, debit Capital Receivable for $14,980,000, credit Common Stock for $20,000 and credit Additional Paid-in Capital for $14,980,000.