A company issues $150$ shares of $$25$ par preferred stock and $500$ shares of $$5$ par common stock in a "package" sale. Total proceeds received were $$19,500.$

The preferred stock. had a market value of $$60$ per share and common stock had a market value of $$22$ per share at the time of the package sale.

What amount should be credited to paid in capital in excess of par $($APIC$)$ for common stock?

$$8,775$

$$2,500$

$$8,225$

$$10,725$