The journal entry to issue $1,000,000$ shares of $$6$ par common stock for $$6\mathrm{.}00$ per share on January $2$nd would be:

Jan $2$ Cash

$\backslash$table$[[$Jan $2,\backslash$table$[[$Cash$],[$Paid$-$In Capital in Excess of Par $-$ C$/$S$],[$Common Stock$]],\backslash$table$[[6,000,000$