Bentley Corporation received cash from issuing $19,000$ shares of common stock at par on January $1,2024.$ The stock has a par value of $$0\mathrm{.}01$ per share. Which is the correct journal entry record this transaction?

A$.$ Cash is credited for $$19,000$ and Common Stock$-$ $$0,01$ Par Value is debited for $$19,000.$

B$.$ Paid $-$ In Capital in Excess of Par $-$ Common is debited for $$18,810,$ and Common Stock$-$ $$0\mathrm{.}01$ Par Value is credited for $$18,810.$

C$.$ Cash is debited for $$190,$ and Common Stock$-$ $$0\mathrm{.}01$ Par Value is credited for $$190.$

D$.$ Cash is debited for $$19,000,$ Common Stock$-$ $$0\mathrm{.}01$ Par Value is credited for $$190,$ and Paid $-$ In Capital in Excess of Par $-$ Common credited for $$18,810.$