When $3,000$ shares of $$6$ stated value common stock is issued at $$15$ per share,

A$.$ the accounting is exactly the same as the accounting for par value stock

B$.$ the difference between the issue price and the stated value is credited to Paid $-$ In Capital in Excess of Stated $-$ Common

C$.$ the account titled Paid $-$ In Capital in Excess of Stated $-$ Common is used to record the issue price of the stock

D$.$ Common Stock $-$$$6$ Stated is credited for $$45,000$