Mustang Co$.$ permits any of its employees to buy its $$5$ par value common shares directly from the company. There are no brokerage fees, and shares can be purchased at a $3\%$ discount from the market price of $$20$ per share. A total of $10,000$ employees took advantage of this stock purchase plan. In recording the employee stock purchase, which of the following is correct?

Credit common stock $$194,000$

Credit paid$-$in capital $-$ excess of par $$144,000$

Debit compensation expense $$6,000$

Debit cash $$200,000$