Journal entry to issue shares of par common stock

Question

Problem:

Journal entry to issue 100,000 shares of $5 par common stock for $7.00 per share on March 2nd would be

a) Cash 700,000
Common stock 500,000
Paid in capital in excess of par-c/s 200,000

b) Cash 500,000
Common Stock 500,000

c) Cash 500,000
paid in capital in excess of par-c/s 200,000
Common stock 500,000

d) Cash 100,000
Common stock 100,000