The Winters Company sells $100,000$ shares of stock for $$18$ per share. The

stock has a par value of $$1\mathrm{.}00$ per share. On the balance sheet, the common

stock and additional paid$-$in$-$capital accounts will have these values respectively:

$($a$)$ $$100,000$ and $$1,700,000$

$($b$)1,000$ and $$1,799,000$

$($c$)10,000$ and $$1,790,000$

$($a$)$ $$1,800,000$ and $$0$