Which of the Following Journal Entries Does Not Reflect the Initial

Multiple Choice

Which of the following journal entries does not reflect the initial cash sale of shares of common stock? A. Cash
$\quad$ Common stock (no par)
B. Cash
$\quad$ Common stock (par value)
$\quad$ Capital in excess of par
C. Cash
$\quad$ Common stock (stated value)
D. Cash
$\quad$ Common stock (stated value)
$\quad$ Gain on sale of stock

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