The entry to record the issuance of $1,000$ shares of $$2$ stated$-$value common stock for $$10$ a share consists of a debit to Cash for $$10,000$ and a

a credit to Common Stock for $$10,000.$

a credit to Common Stock for $$2,000$ and a credit to Paid$-$in Capital in Excess of Par Value$-$Common Stock for $$8,000.$

a credit to Common Stock for $$2,000$ and a credit to Paid$-$in Capital in Excess of Stated Value$-$Common Stock for $$8,000.$

a credit to Common Stock for $$2,000$ and a credit to Gain On Sale of Common Stock for $$8,000.$