Answer:
c. $30,000
Explanation:
The journal entry to record the issuance of common stock is shown below:
Cash A/c Dr $45000     ($3,000 × $15)
  To Common Stock $30,000      ($3,000 × $10)
  To  Additional Paid-in Capital in excess of par - Common Stock $15,000
(Being the issuance of stock is recorded and the remaining balance is credited to the additional paid-in capital account)
While issuing the stock, we debited the cash account and credited the common stock and additional paid-in capital account
