Pumpkin Corporation issued 10,000 shares of common stock on January 1, 2018. The stock has no par value and was issued at $17 per share. The journal entry for this transaction includes a . A. credit to Cash for $170,000 and a debit to Common Stock—No-Par Value for $170,000 B. debit to Cash for $170,000 and a credit to Common Stock—No-Par Value for $170,000 C. credit to Cash for $170,000, a debit to Paid-In Capital in Excess of Par—Common for $10,000, and a debit to Common Stock—No-Par Value for $160,000 D. debit to Cash for $170,000 and a credit to Paid-In Capital in Excess of Par—Common for $170,000