Delta Company sold $($issued$)26,000$ shares of its $$1$ par value common stock at a cash price of $$12$ per share. The entry to record this transaction would be: Debit to Cash for $$312,000$; credit to Common Stock for $$26,000$; credit to Additional Paid$-$in Capital for $$286,000.$

Debit to Cash for $$312,000$; credit to Common Stock for $$312,000.$

Debit to Common Stock for $$26,000$; debit to Additional Paid$-$in Capital for $$286,000$; credit to Cash for $$312,000.$

Debit to Cash for $$312,000$; credit to Stock Liability for $$286,000$; credit to Common Stock for $$26,000.$