Swifty, Inc. issued $9600$ shares of stock at a stated value of $$\frac{10}{?}$ share. The total issue of stock sold for $$15$ per share. The journal entry to record this transaction would include a

debit to Cash for $$96000.$

credit to Common Stock for $$96000.$

credit to Common Stock for $$144000.$

credit to Paid$-$in Capital in Excess of Par for $$144000.$