Ryan Company's common stock has a par value of $$1\mathrm{.}50$ per share. The company issues $4,000$ shares at par value on January $30$ of the current year. Which is the correct journal entry to record this transaction?

A$.$ Cash

Common Stock $-$ $$1\mathrm{.}50$ Par Value

B$.$ Common Stock $-$ $$1\mathrm{.}50$ Par Vale Cash

$6,000$

$6,000$

C$.$ Cash

Common Stock $-$ $$1\mathrm{.}50$ Par Value

D$.$ Common Stock $-$ $$1\mathrm{.}50$ Par Value

Cash

$4,000$

$4,000$

$4,000$

$4,000$

$6,000$

$6,000$

$6,000$