$16)$ A corporation originally issued $$15$ par value common stock for $$17$ per share. Which of the following is included in the entry to record the purchase of $400$ shares of treasury stock for $$19$ per share?

A$)$ Treasury Stock$$Common is credited for $$7,600.$

B$)$ Treasury Stock$$Common is credited for $$6,000.$

C$)$ Treasury Stock $$ Common is debited for $$6,800.$

D$)$ Treasury Stock$$Common is debited for $$7,600.$

E$)$ none of the above