S & C Company issues 1,500 shares of common stock with a $2 par value. The issue price of the stock is $13 per share, and the company paid an underwriter $500 in stock issue costs. What is the journal entry required to record the issuance of the shares?

A)
Cash
19,500

Common Stock—$2 par

3,000
Addl. Paid-in-Capital in Excess of Par—Common

16,500

B)
Cash
19,500

Common Stock—$2 par

2,500
Addl. Paid-in-Capital in Excess of Par—Common

17,000

C)
Cash
19,000

Common Stock—$2 par

3,000
Addl. Paid-in-Capital in Excess of Par—Common

16,000

D)
Cash
19,000

Common Stock—$2 par

2,500
Addl. Paid-in-Capital in Excess of Par—Common

16,500

Answer: C

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