If Lynch Corporation sells and issues 100 shares of its $10 par value common stock at $11 per share, the entry to record the sale will not include a
a. Debit to Cash of $1,100.
b. Credit to Contributed capital in excess of par of $100.
c. Credit to Common stock of $1,000.
d. Credit to Retained earnings of $100.
e. All of the above would be included.