If Norben Company issues $4,000$ shares of $$5$ par value common stock for $$140,000,$ the account

Common Stock will be credited for $$140,000.$

Paid$-$in Capital in Excess of Par Value will be credited for $$20,000.$

Paid$-$in Capital in Excess of Par Value will be credited for $$120,000.$

Cash will be debited for $$120,000.$