A corporation was formed on January 1. The corporate charter authorized 100,000 shares of $10 par value common stock. During the first month of operation, the corporation issued 300 shares to its attorneys in payment of a $5,000 charge for drawing up the articles of incorporation. The entry to record this transaction would include:
a) A debit to Organization Expenses for $3,000
b) A debit to Organization Expenses for $5,000
c) A credit to Common Stock for $5,000
d) A credit to Contributed Capital in Excess of Par Value, Common Stock for $5,000
e) A debit to Contributed Capital in Excess of Par Value, Common Stock for $2,000