$2.$ Alma Corp. issues $1,500$ shares of $$10$ par common stock at $$16$ per share. When the transaction is journalized, credit$($s$)$ are made to

a$.$ Common Stock for $24,000$

b$.$ Common Stock for $6,000$ and Paid in Capital in Excess of State Value for $15,000$

c$.$ Common Stock for $15,000$ and paid in Capital in Excess of par for $9,000$

d$.$ Common stock for $15,000$ and Retained earnings for $9,000$