Which of the Following Journal Entries Doesn't Reflect the Initial $\quad$

Multiple Choice

Which of the following journal entries doesn't reflect the initial cash sale of shares of common stock?

A) Cash
$\quad$$\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