If Pharoah Company issues $8500$ shares of $$5$ par value common stock for $$178500,$ the account

Paid$-$in Capital in Excess of Par will be credited for $$42500.$

Common Stock will be credited for $$42500.$

Paid$-$in Capital in Excess of Par will be credited for $$178500.$

Cash will be debited for $$136000.$If Ivanhoe Company issues $4300$ shares of $$5$ par value common stock for $$150500,$ the account

O Paid$-$in Capital in Excess of Par will be credited for $$21500.$

O Common Stock will be credited for $$150500.$

O Cash will be debited for $$129000.$

O Paid$-$in Capital in Excess of Par will be credited for $$129000.$