ABC Co$.$ issues $1,000$ shares of its $$10$ par Common Stock for $$50$ cash per share. The journal entry to record the issuance of the common stock would include:

A credit to Common Stock of $$10,000$

A debit to Paid in Capital In Excess of Par of $$40,000$

A credit to Cash of $$50,000$

A debit to Retained Earnings of $$50,000$