A) debit Retained Earnings $180,000, credit Common Stock $30,000 and credit Paid-in Capital in Excess of Par—Common $150,000
B) debit Retained Earnings $180,000, credit Paid-in Capital in Excess of Par—Common $180,000
C) debit Retained Earnings $180,000 and credit Common Stock $180,000
D) debit Retained Earnings $30,000 and credit Common Stock $30,000