If a corporation issues $4,000$ shares of $$5$ par value common stock for $$85,000,$ the journal entry would include a credit to:

A$.$ Paid $-$ in Capital in Excess of Par$-$Common for $$85,000.$

B$.$ Paid $-$ in Capital in Excess of Par$-$Common for $$65,000.$

C$.$ Common Stock for $$65,000.$

D$.$ Common Stock for $$85,000.$