Assume $100$ shares of $$5$ par, common stock, are issued for $$8$ per share. The journal entry would include

A debit to cash for $$500$

A credit to cash for $$800$

A credit to common stock for $$800$

A debit to common stock for $$800$

A credit to additional paid in capital of $$300$

A credit to additional paid in capital of $$500$

A credit to additional paid in capital of $$800$