On June 30, HK Corporation was formed with the capital of 200.000 TL by issuing 200.000 shares of stock with ¨ 1 par value. Stocks were sold for 1.21 TL each, 1.000 TL commission was charged for selling stocks and the remaining receipts were deposited to the bank account of the business. a. 242.000 TL debit to 102-Bank and 200.000 TL credit to 501-Unpaid Capital; 41.000 TL credit to 520-A. Paid-in Capital; 1.000 TL credit to 653-Com. Expense b. 241.000 TL debit to 102-Bank; 1.000 TL debit to 653-Com. Expense and 200.000 TL credit to 501-Unpaid Capital; 42.000 TL credit to 520-A. Paid-in Capital c. 241.000 TL debit to 102-Bank; 1.000 TL debit to 653-Com. Expense and 200.000 TL credit to 110-Stocks; 42.000 TL credit to 520-A. Paid-in Capital d. 241.000 TL debit to 102-Bank; 1.000 TL debit to 653-Com. Expense and 200.000 TL credit to 110-Stocks; 42.000 TL credit to 645-MS Capital Gain