Kunze Corporation has $$1$ par value Common Stock with $100,000$ shares authorized and $25,000$ shares issued. The journal entry to record Kunze's purchase of $8,000$ shares of common stock at $$4$ per share would be:

A$.$ debit Cash for $$32,000,$ credit Common Stock for $$8,000$ and credit Paid $-$ in Capital in Excess of Par$-$Common for $$24,000.$

B$.$ debit Treasury Stock for $$32,000$ and credit Cash for $$32,000.$

C$.$ debit Common Stock for $$8,000,$ debit Paid $-$ in Capital in Excess of Par$$Common for $$24,000$ and credit Cash for $$32,000.$

D$.$ debit Common Stock for $$32,000$ and credit Cash for $$32,000.$