Flagler Corporation shows a total of $$660,000$ in its common stock account and $$1,600,000$ in its paid$-$in capital in excess of par value $$ common stock account. The par value of Flagler's common stock is $$8.$ How many shares of Flagler stock have been issued?

Multiple Choice

$200,000$

$82,500$

It cannot be determined.

$117,500$