$5)$ Which of the following is included in the entry to record the issuance of $13,000$ shares of $$11$ par value common stock at $$20$ per share for cash?

A$)$ Cash is debited for $$260,000.$

B$)$ Common Stock is debited for $$143,000.$

C$)$ Common Stock is credited for $$260,000.$

D$)$ Paid$-$In Capital in Excess of Par$$Common is debited for $$117,000.$

E$)$ none of the above