14 A corporation issued 0,000 shares of its $10 par value common stock in change for and that hen a market value of $54.000 The way to me than w OA. A credit to Land for $00.000 OB. A debit to Common Stock for $00,000 OCA debit to Land for $60,000 OD.A credit to paid (Contributed) Capital in Excess of Par Value, Common Stock for $24,000