Blossom Inc. issued $14100$ shares of no$-$par common stock with a stated value of $$6$ per share. The market price of

the stock on the date of issuance was $$14$ per share. The entry to record this transaction includes a

credit to Common Stock for $$84600.$

debit to Paid$-$in Capital in Excess of Par for $$197400.$

credit to Common Stock for $$197400.$

debit to Cash for $$84600.$