If Smart Company issues $2,000$ shares of $$10$ par value common stock for $$96,000,$ the account

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

b$.$ Common Stock will be credited for $$96,000.$

c$.$ Paid$-$In Capital in Excess of Par will be credited for $$76,000.$

d$.$ Cash will be debited for $$116,000.$