When stockholders for Goldstein Treasures converted $1,000$ shares of $$5$ par value preferred stock to $2,000$ shares of $$5$ par value common stock, the company recorded a credit of $$10,000$ to Common Stock, a debit of $$5,000$ to Preferred Stock, and a debit of $$2,300$ to Paid$-$in Capital in Excess of Par$$Preferred Stock. The remaining $$2,700$ should be debited to