Cullumber Corp. issues $6500$ shares of $$10$ par value common stock at $$14$ per share. When the transaction is recorded, credits are made to

Common Stock $$91000.$

Common Stock $$65000$ and Paid$-$in Capital in Excess of Par $$26000.$

Common Stock $$65000$ and Paid$-$in Capital in Excess of Stated Value $$26000.$

Common Stock $$65000$ and Retained Earnings $$26000.$