2 XYZ Inc. issued 6,000 shares of its $10 par value common stock in exchange for land that has a market vaks of $64.000. The anty in recand this wa OAA credit to Land for $60,000. OB. A debit to Common Stock for $60,000 OC. A debit to Land for $60,000. OD.A credit to Paid-in Capital in Excess of Par Value, Common Stock for $24,000