When​ 1,000 shares of​ $3 stated value common stock is issued at​ $18 per​ share, ________.

a. common stock long dash ​$3 stated is credited for​ $18,000

b. the account titled​ paid-in capital in excess of stated is used to record the issue price of the stock

c. the accounting is exactly the same as the accounting for par value stock

d. the difference between the issue price and the stated value is credited to​ paid-in capital in excess of stated?