Which of the Following Journal Entries Is Correct When No-Par $\quad$

Multiple Choice

Which of the following journal entries is correct when no-par common stock is initially issued for cash?

A) Cash
$\quad$ Common stock
B) Cash
$\quad$ Common stock
$\quad$ Capital in excess of par
C) Cash
$\quad$ Common stock
$\quad$ Retained earnings
D) Cash
$\quad$ Common stock
$\quad$ Gain on sale of stock