Which of the Following Journal Entries Is Correct When Common $\quad$

Which of the following journal entries is correct when common stock is initially issued for cash at a price in excess of the stock's stated value? A. Cash
$\quad$ Common stock
B. Cash
$\quad$ Common stock
$\quad$ Capital in excess of stated value
C. Cash
$\quad$ Common stock
$\quad$ Retained earnings
D. Cash
$\quad$ Common stock
$\quad$ Gain on sale of stock

A) Option A
B) Option B
C) Option C
D) Option D