A corporation issued $180$ shares of its $$5$ par value common stock in payment of a $$2,600$ charge from its accountant for assistance in filing its charter with the state. The entry to record this transaction will include:

Multiple Choice

A $$2,600$ debit to Common Stock.

A $$2,600$ credit to Cash.

A $$900$ debit to Organization Expenses.

A $$1,700$ credit to Paid$-$in Capital in Excess of Par Value, Common Stock.

A $$2,600$ credit to Common Stock.