10. A corporation issued 7000 shares of its $10 par value common stock in exchange for land that has a market value of$82,000. The entry to record this transaction would include: O A credit to Land for $70,000. O A debit to Land for $7oooo. O A credit to common stock for $82,000. O A debit to Common Stock for $70,000. A credit to Contributed Capital in Excess of Par value. Common Stock for $12,000. MacBook Air